Plumas Bancorp (PLBC) 10-K 17 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 14, 2016	Jun. 30, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	PLUMAS BANCORP
Trading Symbol	plbc
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		4,852,875
Entity Public Float			$ 39,700,000
Amendment Flag	false
Entity Central Index Key	1,168,455
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 68,195,000	$ 45,574,000
Investment securities available for sale	96,704,000	90,320,000
Loans, less allowance for loan losses of $6,078,000 in 2015 and $5,451,000 in 2014	396,833,000	366,787,000
Real estate acquired through foreclosure	1,756,000	3,590,000
Premises and equipment, net	12,234,000	11,642,000
Bank owned life insurance	12,187,000	11,845,000
Accrued interest receivable and other assets	11,377,000	9,104,000
Total assets	599,286,000	538,862,000
Deposits:
Non-interest bearing	209,044,000	180,649,000
Interest bearing	318,232,000	287,242,000
Total deposits	527,276,000	467,891,000
Repurchase agreements	7,671,000	9,626,000
Note payable	4,875,000	1,000,000
Subordinated debenture		7,454,000
Accrued interest payable and other liabilities	6,658,000	6,084,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Total liabilities	$ 556,790,000	$ 502,365,000
Commitments and contingencies (Note 11)
Shareholders' equity:
Serial preferred stock - no par value; 10,000,000 shares authorized; none outstanding
Common stock - no par value; 22,500,000 shares authorized; issued and outstanding – 4,835,432 at December 31, 2015 and 4,799,139 at December 31, 2014	$ 6,475,000	$ 6,312,000
Retained earnings	36,063,000	30,245,000
Accumulated other comprehensive loss, net of taxes	(42,000)	(60,000)
Total shareholders' equity	42,496,000	36,497,000
Total liabilities and shareholders' equity	$ 599,286,000	$ 538,862,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Allowance for loan losses (in Dollars)	$ 6,078,000	$ 5,451,000
Preferred stock, par value (in Dollars per share)	$ 0	$ 0
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0	$ 0
Common stock, shares authorized	22,500,000	22,500,000
Common stock, shares issued	4,835,432	4,799,139
Common stock, shares outstanding	4,835,432	4,799,139

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Interest income:
Interest and fees on loans	$ 20,747,000	$ 19,495,000	$ 18,174,000
Interest on investment securities:
Taxable	1,351,000	1,368,000	1,155,000
Exempt from Federal income taxes	343,000	147,000	7,000
Other	174,000	137,000	124,000
Total interest income	22,615,000	21,147,000	19,460,000
Interest expense:
Interest on deposits	518,000	516,000	600,000
Interest on note payable	155,000	111,000	23,000
Interest on subordinated debenture	219,000	756,000	541,000
Interest on junior subordinated deferrable interest debentures	306,000	303,000	313,000
Other	6,000	7,000	57,000
Total interest expense	1,204,000	1,693,000	1,534,000
Net interest income before provision for loan losses	21,411,000	19,454,000	17,926,000
Provision for loan losses	1,100,000	1,100,000	1,400,000
Net interest income after provision for loan losses	20,311,000	18,354,000	16,526,000
Non-interest income:
Service charges	3,954,000	4,108,000	3,912,000
Gain on sale of loans	1,942,000	1,396,000	1,399,000
Gain on sale of investments	21,000	128,000
Earnings on bank owned life insurance policies, net	342,000	341,000	344,000
Other	1,456,000	1,342,000	987,000
Total non-interest income	7,715,000	7,315,000	6,642,000
Non-interest expenses:
Salaries and employee benefits	10,277,000	9,474,000	8,729,000
Occupancy and equipment	2,782,000	2,902,000	2,874,000
Other	5,432,000	5,469,000	5,967,000
Total non-interest expenses	18,491,000	17,845,000	17,570,000
Income before income taxes	9,535,000	7,824,000	5,598,000
Provision for income taxes	3,717,000	3,086,000	2,167,000
Net income	5,818,000	4,738,000	3,431,000
Discount on redemption of preferred stock			565,000
Preferred stock dividends and discount accretion			(347,000)
Net income available to common shareholders	$ 5,818,000	$ 4,738,000	$ 3,649,000
Basic earnings per common share (in Dollars per share)	$ 1.21	$ 0.99	$ 0.76
Diluted earnings per common share (in Dollars per share)	$ 1.15	$ 0.95	$ 0.75

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Income	$ 5,818,000	$ 4,738,000	$ 3,431,000
Other comprehensive income (loss):
Change in net unrealized gain (loss)	51,000	2,006,000	(2,540,000)
Less: reclassification adjustments for net gains included in net income	(21,000)	(128,000)
Net unrealized holding gain (loss)	30,000	1,878,000	(2,540,000)
Related income tax effect:
Change in unrealized (gain) loss	(21,000)	(828,000)	1,048,000
Reclassification of gains included in net income	9,000	53,000
Income tax effect	(12,000)	(775,000)	1,048,000
Total other comprehensive income (loss)	18,000	1,103,000	(1,492,000)
Comprehensive income	$ 5,836,000	$ 5,841,000	$ 1,939,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($)	Preferred Stock [Member]	Common Stock [Member]	AOCI Attributable to Parent [Member]	Total
Balance, January 1, 2013 at Dec. 31, 2012	$ 11,855,000	$ 6,093,000	$ 329,000	$ 41,850,000
Balance, January 1, 2013 (in Shares) at Dec. 31, 2012	11,949	4,776,339
Net lncome				3,431,000
Other comprehensive income (loss)			(1,492,000)	(1,492,000)
Preferred stock accretion	$ 94,000
Preferred stock dividends				(1,968,000)
Redemption of preferred stock	$ (11,384,000)			(11,384,000)
Redemption of preferred stock (in Shares)	(11,949)
Discount on redemption of preferred stock	$ (565,000)
Exercise of stock options		$ 34,000		34,000
Exercise of stock options (in Shares)		11,400
Repurchase of common stock warrant		$ (234,000)		(234,000)
Issuance of common stock warrant		318,000		318,000
Stock-based compensation expense		38,000		38,000
Balance at Dec. 31, 2013		$ 6,249,000	(1,163,000)	30,593,000
Balance (in Shares) at Dec. 31, 2013		4,787,739
Net lncome				4,738,000
Other comprehensive income (loss)			1,103,000	1,103,000
Exercise of stock options		$ (18,000)		(18,000)
Exercise of stock options (in Shares)		11,400
Stock-based compensation expense		$ 81,000		81,000
Balance at Dec. 31, 2014		$ 6,312,000	(60,000)	36,497,000
Balance (in Shares) at Dec. 31, 2014		4,799,139
Net lncome				5,818,000
Other comprehensive income (loss)			18,000	18,000
Exercise of stock options		$ 125,000		125,000
Exercise of stock options (in Shares)		39,700
Retirement of common stock in connection with the exercise of stock options		$ (32,000)		(32,000)
Retirement of common stock in connection with the exercise of stock options (in Shares)		(3,407)
Stock-based compensation expense		$ 70,000		70,000
Balance at Dec. 31, 2015		$ 6,475,000	$ (42,000)	$ 42,496,000
Balance (in Shares) at Dec. 31, 2015		4,835,432

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$ 5,818,000	$ 4,738,000	$ 3,431,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	1,100,000	1,100,000	1,400,000
Change in deferred loan origination costs/fees, net	(350,000)	(752,000)	(667,000)
Stock-based compensation expense	70,000	81,000	38,000
Depreciation and amortization	1,151,000	1,306,000	1,408,000
Amortization of investment security premiums	506,000	487,000	445,000
Accretion of investment security discounts	(4,000)	(8,000)	(6,000)
Gain on sale of investments	(21,000)	(128,000)
Gain on sale of loans held for sale	(1,942,000)	(1,396,000)	(1,399,000)
Loans originated for sale	(26,699,000)	(22,063,000)	(17,609,000)
Proceeds from loan sales	29,430,000	21,592,000	21,733,000
Provision from change in OREO valuation	79,000	240,000	486,000
Net (gain) loss on sale of OREO	(198,000)	(101,000)	(171,000)
Net (gain) loss on sale of other vehicles owned	(78,000)	(59,000)	(12,000)
Earnings on bank owned life insurance policies	(342,000)	(341,000)	(344,000)
(Benefit) provision for deferred income taxes	(539,000)	1,165,000	2,085,000
(Increase) decrease in accrued interest receivable and other assets	(1,294,000)	(620,000)	613,000
Increase (decrease) in accrued interest payable and other liabilities	540,000	104,000	(724,000)
Net cash provided by operating activities	7,227,000	5,345,000	10,707,000
Cash flows from investing activities:
Proceeds from matured and called available- for-sale investment securities	3,499,000	16,044,000	14,000,000
Proceeds from sale of available-for-sale securities	12,260,000	16,325,000
Purchases of available-for-sale investment securities	(34,609,000)	(40,511,000)	(34,734,000)
Proceeds from principal repayments from available-for-sale government-guaranteed mortgage-backed securities	12,015,000	9,692,000	8,376,000
Net increase in loans	(32,777,000)	(31,733,000)	(31,864,000)
Proceeds from sale of vehicles	445,000	318,000	148,000
Proceeds from sale of other real estate	2,281,000	3,399,000	2,404,000
Proceeds from sale of premises and equipment	1,032,000
Purchases of premises and equipment	(2,645,000)	(225,000)	(352,000)
Net cash used in investing activities	(38,499,000)	(26,691,000)	(42,022,000)
Cash flows from financing activities:
Net increase in demand, interest-bearing and savings deposits	63,464,000	24,793,000	45,770,000
Net decrease in time deposits	(4,079,000)	(6,341,000)	(7,893,000)
Net (decrease) increase in securities sold under agreements to repurchase	(1,955,000)	517,000	1,732,000
Issuance of subordinated debenture, net of discount			7,182,000
Redemption of subordinated debenture	(7,500,000)
Issuance of common stock warrant			318,000
Issuance of note payable			3,000,000
Increase in note payable	4,000,000
Principal payment on note payable	(125,000)	(2,000,000)
Repurchase of common stock warrant			(234,000)
Redemption of preferred stock			(11,384,000)
Payment of cash dividend on preferred stock			(1,968,000)
Proceeds from exercise of stock options	88,000	34,000	34,000
Net cash provided by financing activities	53,893,000	17,003,000	36,557,000
Increase (decrease) in cash and cash equivalents	22,621,000	(4,343,000)	5,242,000
Cash and cash equivalents at beginning of year	45,574,000	49,917,000	44,675,000
Cash and cash equivalents at end of year	68,195,000	45,574,000	49,917,000
Cash paid during the year for:
Interest expense	1,172,000	1,560,000	2,438,000
Income taxes	4,405,000	1,916,000	30,000
Non-cash investing activities:
Real estate acquired through foreclosure	328,000	729,000	3,824,000
Vehicles acquired through repossession	382,000	211,000	155,000
Loans provided for sales of real estate owned	$ 593,000	$ 95,000	$ 40,000

Note 1 - The Business of Plumas

Note 1 - The Business of Plumas Bancorp	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Nature of Operations [Text Block]	1. THE BUSINESS OF PLUMAS BANCORP During 2002, Plumas Bancorp (the "Company") was incorporated as a bank holding company for the purpose of acquiring Plumas Bank (the "Bank") in a one bank holding company reorganization. This corporate structure gives the Company and the Bank greater flexibility in terms of operation, expansion and diversification. The Company formed Plumas Statutory Trust I ("Trust I") for the sole purpose of issuing trust preferred securities on September 26, 2002. The Company formed Plumas Statutory Trust II ("Trust II") for the sole purpose of issuing trust preferred securities on September 28, 2005. The Bank operates eleven branches in California, including branches in Alturas, Chester, Fall River Mills, Greenville, Kings Beach, Portola, Quincy, Redding, Susanville, Tahoe City, and Truckee. In December, 2015 the Bank opened a Branch in Reno, Nevada; it’s first Branch outside of California. The Bank’s administrative headquarters is in Quincy, California. In addition, the Bank operates lending offices specializing in government-guaranteed lending in Auburn, California, Scottsdale, Arizona and Beaverton, Oregon and a commercial/agricultural lending office in Chico, California. The Bank's primary source of revenue is generated from providing loans to customers who are predominately small and middle market businesses and individuals residing in the surrounding areas.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Plumas Bank. All significant intercompany balances and transactions have been eliminated. Plumas Statutory Trust I and Trust II are not consolidated into the Company's consolidated financial statements and, accordingly, are accounted for under the equity method. The Company's investment in Trust I of $311,000 and Trust II of $163,000 are included in accrued interest receivable and other assets on the consolidated balance sheet. The junior subordinated deferrable interest debentures issued and guaranteed by the Company and held by Trust I and Trust II are reflected as debt on the consolidated balance sheet. The accounting and reporting policies of Plumas Bancorp and subsidiary conform with accounting principles generally accepted in the United States of America and prevailing practices within the banking industry. Reclassifications Certain reclassifications have been made to prior years’ balances to conform to the classifications used in 2015. These reclassifications had no impact on the Company’s consolidated financial position, results of operations or net change in cash and cash equivalents. Segment Information Management has determined that since all of the banking products and services offered by the Company are available in each branch of the Bank, all branches are located within the same economic environment and management does not allocate resources based on the performance of different lending or transaction activities, it is appropriate to aggregate the Bank branches and report them as a single operating segment. No customer accounts for more than 10 percent of revenues for the Company or the Bank. Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. The allowance for loan losses, loan servicing rights, deferred tax assets, and fair values of financial instruments are particularly subject to change. Cash and Cash Equivalents For the purpose of the statement of cash flows, cash and due from banks and Federal funds sold are considered to be cash equivalents. Generally, Federal funds are sold for one day periods. Cash held with other federally insured institutions in excess of FDIC limits as of December 31, 2015 was $9.8 million. Net cash flows are reported for customer loans and deposit transactions and repurchase agreements. Investment Securities Investments are classified into one of the following categories: ● Available-for-sale securities reported at fair value, with unrealized gains and losses excluded from earnings and reported, net of taxes, as accumulated other comprehensive income (loss) within shareholders' equity. ● Held-to-maturity securities, which management has the positive intent and ability to hold, reported at amortized cost, adjusted for the accretion of discounts and amortization of premiums. As of December 31, 2015 and 2014 the Company did not have any investment securities classified as held-to-maturity. Management determines the appropriate classification of its investments at the time of purchase and may only change the classification in certain limited circumstances. As of December 31, 2015 and 2014 the Company did not have any investment securities classified as trading and gains or losses on the sale of securities are computed on the specific identification method. Interest earned on investment securities is reported in interest income, net of applicable adjustments for accretion of discounts and amortization of premiums accounted for by the level yield method with no pre-payment anticipated. An investment security is impaired when its carrying value is greater than its fair value. Investment securities that are impaired are evaluated on at least a quarterly basis and more frequently when economic or market conditions warrant such an evaluation to determine whether such a decline in their fair value is other than temporary. Management utilizes criteria such as the magnitude and duration of the decline and the intent and ability of the Company to retain its investment in the securities for a period of time sufficient to allow for an anticipated recovery in fair value, in addition to the reasons underlying the decline, to determine whether the loss in value is other than temporary. The term "other than temporary" is not intended to indicate that the decline is permanent, but indicates that the prospects for a near-term recovery of value is not necessarily favorable, or that there is a lack of evidence to support a realizable value equal to or greater than the carrying value of the investment. Once a decline in value is determined to be other than temporary, and management does not intend to sell the security or it is more likely than not that the Company will not be required to sell the security before recovery, only the portion of the impairment loss representing credit exposure is recognized as a charge to earnings, with the balance recognized as a charge to other comprehensive income. If management intends to sell the security or it is more likely than not that the Company will be required to sell the security before recovering its forecasted cost, the entire impairment loss is recognized as a charge to earnings. Investment in Federal Home Loan Bank Stock As a member of the Federal Home Loan Bank (FHLB) System, the Bank is required to maintain an investment in the capital stock of the FHLB. The investment is carried at cost classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. At December 31, 2015 and 2014, FHLB stock totaled $2,380,000. On the consolidated balance sheet, FHLB stock is included in accrued interest receivable and other assets. Loans Held for Sale, Loan Sales and Servicing Included in the loan portfolio are loans which are 75% to 85% guaranteed by the Small Business Administration (SBA), US Department of Agriculture Rural Business Cooperative Service (RBS) and Farm Services Agency (FSA). The guaranteed portion of these loans may be sold to a third party, with the Bank retaining the unguaranteed portion. The Company can receive a premium in excess of the adjusted carrying value of the loan at the time of sale. As of December 31, 2015 and 2014 the Company had $2.1 million and $3.0 million, respectively in government guaranteed loans held for sale. Loans held for sale are recorded at the lower of cost or fair value and therefore may be reported at fair value on a non-recurring basis. The fair values for loans held for sale are based on either observable transactions of similar instruments or formally committed loan sale prices. Government guaranteed loans with unpaid balances of $86,589,000 and $76,797,000 were being serviced for others at December 31, 2015 and 2014, respectively. The Company accounts for the transfer and servicing of financial assets based on the fair value of financial and servicing assets it controls and liabilities it has assumed, derecognizes financial assets when control has been surrendered, and derecognizes liabilities when extinguished. Servicing rights acquired through 1) a purchase or 2) the origination of loans which are sold or securitized with servicing rights retained are recognized as separate assets or liabilities. Servicing assets or liabilities are recorded at fair value and are subsequently amortized in proportion to and over the period of the related net servicing income or expense. Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual grouping, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular grouping, a reduction of the allowance may be recorded as an increase to income. Changes in valuation allowances are reported with non-interest income on the statement of income. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. The Company's investment in the loan is allocated between the retained portion of the loan and the sold portion of the loan based on their fair values on the date the loan is sold. The gain on the sold portion of the loan is recognized as income at the time of sale. The carrying value of the retained portion of the loan is discounted based on the estimated value of a comparable non-guaranteed loan. Loans Loans that management has the intent and ability to hold for foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of purchase premiums or discounts, deferred loan fees and costs, and an allowance for loan losses. Loans, if any, that are transferred from loans held for sale are carried at the lower of principal balance or market value at the date of transfer, adjusted for accretion of discounts. Interest is accrued daily based upon outstanding loan balances. Past due status is based on the contractual terms of the loan. Subsequent payments on these loans, or payments received on nonaccrual loans for which the ultimate collectability of principal is not in doubt, are applied first to earned but unpaid interest and then to principal. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Loan origination fees, commitment fees, direct loan origination costs and purchased premiums and discounts on loans are deferred and recognized as an adjustment of yield, to be amortized to interest income over the contractual term of the loan. The unamortized balance of deferred fees and costs is reported as a component of net loans. The Company may acquire loans through a business combination or a purchase for which differences may exist between the contractual cash flows and the cash flows expected to be collected due, at least in part, to credit quality. When the Company acquires such loans, the yield that may be accreted (accretable yield) is limited to the excess of the Company's estimate of undiscounted cash flows expected to be collected over the Company's initial investment in the loan. The excess of contractual cash flows over cash flows expected to be collected may not be recognized as an adjustment to yield, loss, or a valuation allowance. Subsequent increases in cash flows expected to be collected generally should be recognized prospectively through adjustment of the loan's yield over its remaining life. Decreases in cash flows expected to be collected should be recognized as an impairment. The Company may not "carry over" or create a valuation allowance in the initial accounting for loans acquired under these circumstances. At December 31, 2015 and 2014, there were no such loans being accounted for under this policy. Allowance for Loan Losses The allowance for loan losses is an estimate of probable incurred credit losses inherent in the Company's loan portfolio that have been incurred as of the balance-sheet date. The allowance is established through a provision for loan losses which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan growth. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The overall allowance consists of two primary components, specific reserves related to impaired loans and general reserves for inherent losses related to loans that are not impaired but collectively evaluated for impairment. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. Loans determined to be impaired are individually evaluated for impairment. When a loan is impaired, the Company measures impairment based on the present value of expected future cash flows discounted at the loan's effective interest rate, except that as a practical expedient, it may measure impairment based on a loan's observable market price, or the fair value of the collateral if the loan is collateral dependent. A loan is collateral dependent if the repayment of the loan is expected to be provided solely by the underlying collateral. A restructuring of a debt constitutes a troubled debt restructuring (TDR) if the Company, for economic or legal reasons related to the debtor's financial difficulties, grants a concession to the debtor that it would not otherwise consider. Restructured workout loans typically present an elevated level of credit risk as the borrowers are not able to perform according to the original contractual terms. Loans that are reported as TDRs are considered impaired and measured for impairment as described above. The determination of the general reserve for loans that are not impaired is based on estimates made by management, to include, but not limited to, consideration of historical losses by portfolio segment from January 1, 2008 (the beginning of the latest business cycle as determined by management) to the most current balance sheet date, internal asset classifications, and qualitative factors to include economic trends in the Company’s service areas, industry experience and trends, geographic concentrations, estimated collateral values, the Company’s underwriting policies, the character of the loan portfolio, and probable incurred losses inherent in the portfolio taken as a whole. The Company maintains a separate allowance for each portfolio segment (loan type). These portfolio segments include commercial, agricultural, real estate construction (including land and development loans), commercial real estate mortgage, residential mortgage, home equity loans, automobile loans and other loans primarily consisting of consumer installment loans and credit card receivables. The allowance for loan losses attributable to each portfolio segment, which includes both impaired loans and loans that are not impaired, is combined to determine the Company’s overall allowance, and is included as a component of loans on the consolidated balance sheet. The Company assigns a risk rating to all loans, with the exception of automobile and other loans and periodically, but not less than annually, performs detailed reviews of all such loans over $100,000 to identify credit risks and to assess the overall collectability of the portfolio. These risk ratings are also subject to examination by independent specialists engaged by the Company and the Company’s regulators. During these internal reviews, management monitors and analyzes the financial condition of borrowers and guarantors, trends in the industries in which borrowers operate and the fair values of collateral securing these loans. These credit quality indicators are used to assign a risk rating to each individual loan. The risk ratings can be grouped into five major categories, defined as follows: Pass Watch Substandard collateral support, failure to complete construction on time or the project's failure to fulfill economic expectations. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful Loans classified doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions and values, highly questionable and improbable. Loss The general reserve component of the allowance for loan losses associated with loans collectively evaluated for impairment also consists of reserve factors that are based on management's assessment of the following for each portfolio segment: (1) historical losses and (2) other qualitative factors, including inherent credit risk. These reserve factors are inherently subjective and are driven by the repayment risk associated with each portfolio segment described on the next page. Commercial – Agricultural – Real estate – Residential and H ome E quity L ines of C redit – unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers' capacity to repay their obligations may be deteriorating. R e al e state – Commercial – Real estate – Construction and Land Development – Automobile – Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers' capacity to repay their obligations may be deteriorating . Other – Although management believes the allowance to be adequate, ultimate losses may vary from its estimates. At least quarterly, the Board of Directors and management review the adequacy of the allowance, including consideration of the relative risks in the portfolio, current economic conditions and other factors. If the Board of Directors and management determine that changes are warranted based on those reviews, the allowance is adjusted. In addition, the Company's The Company also maintains a separate allowance for off-balance-sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for these commitments totaled $200,000 and $141,000 at December 31, 2015 and 2014, respectively and is included in accrued interest payable and other liabilities in the consolidated balance sheet. Other Real Estate Other real estate owned relates to real estate acquired in full or partial settlement of loan obligations, which was $1,756,000 ($3,106,000 less a valuation allowance of $1,350,000) at December 31, 2015 and $3,590,000 ($5,884,000 less a valuation allowance of $2,294,000) at December 31, 2014. Of these amounts $84,000 at December 31, 2015 and $146,000 at December 31, 2014 represent foreclosed residential real estate property. There was one consumer mortgage loans with a balance of $23 thousand secured by residential real estate properties for which formal foreclosure proceedings are in process at December 31, 2015. There were no consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings were in process at December 31, 2014. Proceeds from sales of other real estate owned totaled $2,281,000, $3,399,000 and $2,404,000 for the years ended December 31, 2015, 2014 and 2013, respectively. For the years ended December 31, 2015, 2014 and 2013 the Company recorded gains on sale of other real estate owned of $198,000, $101,000 and $171,000, respectively. Other real estate owned is initially recorded at fair value less cost to sell when acquired, any excess of the Bank's recorded investment in the loan balance and accrued interest income over the estimated fair value of the property less costs to sell is charged against the allowance for loan losses. A valuation allowance for losses on other real estate is maintained to provide for temporary declines in value. The allowance is established through a provision for losses on other real estate which is included in other expenses. Subsequent gains or losses on sales or write-downs resulting from permanent impairment are also recorded in other expenses as incurred. The following table provides a summary of the change in the OREO balance for the years ended December 31, 2015 and 2014: Year Ended December 31, 2015 2014 Beginning balance $ 3,590,000 $ 6,399,000 Additions 328,000 729,000 Dispositions (2,083,000 ) (3,298,000 ) Write-downs (79,000 ) ( 240,000 ) Ending balance $ 1,756,000 $ 3,590,000 Intangible Assets Intangible assets consist of core deposit intangibles related to branch acquisitions and are amortized using the straight-line method over a period not to exceed fifteen years. The Company evaluates the recoverability and remaining useful life annually to determine whether events or circumstances warrant a revision to the intangible asset or the remaining period of amortization. There were no such events or circumstances during the periods presented. At December 31, 2015 and 2014, intangible assets totaled $94,000 and $0, respectively. Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is determined using the straight-line method over the estimated useful lives of the related assets. The useful lives of premises are estimated to be twenty to thirty years. The useful lives of furniture, fixtures and equipment are estimated to be two to ten years. Leasehold improvements are amortized over the life of the asset or the life of the related lease, whichever is shorter. When assets are sold or otherwise disposed of, the cost and related accumulated depreciation or amortization are removed from the accounts, and any resulting gain or loss is recognized in income for the period. The cost of maintenance and repairs is charged to expense as incurred. The Company evaluates premises and equipment for financial impairment as events or changes in circumstances indicate that the carrying amount of such assets may not be fully recoverable. Bank Owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. Income Taxes The Company files its income taxes on a consolidated basis with its subsidiary. Income tax expense is the total of current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are recognized for the tax consequences of temporary differences between the reported amount of assets and liabilities and their tax bases. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. A valuation allowance is recognized if, based on the weight of available evidence management believes it is more likely than not that some portion or all of the deferred tax assets will not be realized. On the consolidated balance sheet, net deferred tax assets are included in accrued interest receivable and other assets. Accounting for Uncertainty in Income Taxes When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest expense and penalties associated with unrecognized tax benefits, if any, are classified as income tax expense in the consolidated income statement. There have been no significant changes to unrecognized tax benefits or accrued interest and penalties for the years ended December 31, 2015 and 2014. Earnings Per Share Basic earnings per share (EPS), which excludes dilution, is computed by dividing income available to common stockholders (net income plus discount on redemption of preferred stock less preferred dividends and accretion) by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted EPS. Comprehensive Income Comprehensive income consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale which are also recognized as separate components of equity. The amount reclassified out of other accumulated comprehensive income relating to realized gains on securities available for sale was $21,000 and $128,000 for 2015 and 2014, with the related tax effect of $9,000 and $53,000, respectively. There were no sales of available for sale investment securities during the year ended December 31, 2013. Dividend Restrictions Banking regulations require maintaining certain capital levels and may limit the dividend paid by the bank to the holding company or by the holding company to shareholders. Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates. Stock-Based Compensation Compensation expense related to the Company’s Stock Option Plans, net of related tax benefit, recorded in 2015, 2014 and 2013 totaled $70,000, $75,000 and $37,000 or $0.01, $0.02 and $0.01 per diluted share, respectively. Compensation expense is recognized over the vesting period on a straight line accounting basis. The Company determines the fair value of options on the date of grant using a Black-Scholes-Merton option pricing model that uses assumptions based on expected option life, expected stock volatility and the risk-free interest rate. The expected volatility assumptions used by the Company are based on the historical volatility of the Company’s common stock over the most recent period commensurate with the estimated expected life of the Company’s stock options. The Company bases its expected life assumption on its historical experience and on the terms and conditions of the stock options it grants to employees. The risk-free rate is based on the U.S. Treasury yield curve for the periods within the contractual life of the options in effect at the time of the grant. The Company also makes assumptions regarding estimated forfeitures that will impact the total compensation expenses recognized under the Plans. During 2014 the Company granted options to purchase 110,400 shares of common stock. The fair value of each option was estimated on the date of grant using the following assumptions. 2014 Expected life of stock options (in years) 5.2 Risk free interest rate 1.64 % Volatility 63.8 % Dividend yields 2.00 % Weighted-average fair value of options granted during the year $3.02 No options were granted during the years ended December 31, 2015 and 2013. Recently Adopted Accounting Pronouncements In January 2014, the FASB issued ASU No. 2014-04, Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure. The objective of this guidance is to clarify when an in substance repossession or foreclosure occurs, that is, when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. ASU No. 2014-04 states that an in substance repossession or foreclosure occurs, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan, upon either (1) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure or (2) the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. Additionally, ASU No. 2014-04 requires interim and annual disclosure of both (1) the amount of foreclosed residential real estate property held by the creditor and (2) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. ASU No. 2014-04 is effective for interim and annual reporting periods beginning after December 15, 2014. The adoption of ASU No. 2014-04 did not have a material impact on the Company's Financial Statements. In June 2014, the FASB issued ASU No. 2014-11, Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures. The Update improves the financial reporting of repurchase agreements and other similar transactions through a change in accounting for repurchase-to-maturity transactions and repurchase financings, and the introduction of two new disclosure requirements. New disclosures are required for (1) transfers accounted for as sales in transactions that are economically similar to repurchase agreements, in which the transferor retains substantially all of the exposure to the economic return on the transferred financial asset throughout the term of the transaction and (2) repurchase agreements, securities lending transactions, and repurchase-to-maturity transactions accounted for as secured borrowings about the nature of collateral pledged and the time to maturity of those transactions The adoption of ASU No. 2014-11 did not have a material impact on the Company's Financial Statements. Pending Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09 Revenue from Contracts with Customers. This update to the ASC is the culmination of efforts by the FASB and the International Accounting Standards Board (IASB) to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards (IFRS). ASU 2014-09 supersedes Topic 605 – Revenue Recognition and most industry-specific guidance. The core principal of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance in ASU 2014-09 describes a 5-step process entities can apply to achieve the core principle of revenue recognition and requires disclosures sufficient to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers and the significant judgments used in determining that information. This update was originally effective for annual reporting periods beginning on or after December 15, 2016 and interim periods therein and requires expanded disclosures. In July 2015 the FASB issued a deferral of ASU 2014-09 of one year making it effective for annual reporting periods beginning on or after December 15, 2017 while also providing for early adoption but not before the original effective date.

Note 3 - Fair Value Measurement

Note 3 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	3. FAIR VALUE MEASUREMENTS The Company measures fair value under the fair value hierarchy described below. Level 1: Quoted prices for identical instruments traded in active exchange markets. Level 2: Quoted prices (unadjusted) for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable or can be corroborated by observable market data. Level 3: Model based techniques that use one significant assumption not observable in the market. These unobservable assumptions reflect the Company’s estimates of assumptions that market participants would use on pricing the asset or liability. Valuation techniques include management judgment and estimation which may be significant. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. Management monitors the availability of observable market data to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may require the transfer of financial instruments from one fair value level to another. In such instances, the transfer is reported at the beginning of the reporting period. Management evaluates the significance of transfers between levels based upon the nature of the financial instrument and size of the transfer relative to total assets, total liabilities or total earnings. Fair Value of Financial Instruments The carrying amounts and estimated fair values of financial instruments, at December 31, 2015 are as follows: Fair Value Measurements at December 31, 2015 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 68,195,000 $ 68,195,000 $ 68,195,000 Investment securities 96,704,000 $ 96,704,000 96,704,000 Loans, net 396,833,000 $ 395,338,000 395,338,000 FHLB stock 2,380,000 N/A Accrued interest receivable 2,048,000 26,000 328,000 1,694,000 2,048,000 Financial liabilities: Deposits 527,276,000 475,013,000 52,287,000 527,300,000 Repurchase agreements 7,671,000 7,671,000 7,671,000 Note payable 4,875,000 4,875,000 4,875,000 Junior subordinated deferrable interest debentures 10,310,000 6,662,000 6,662,000 Accrued interest payable 58,000 8,000 38,000 12,000 58,000 The carrying amounts and estimated fair values of financial instruments, at December 31, 2014 are as follows: Fair Value Measurements at December 31, 2014 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 45,574,000 $ 45,574,000 $ 45,574,000 Investment securities 90,320,000 $ 90,320,000 90,320,000 Loans, net 366,787,000 $ 368,442,000 368,442,000 FHLB stock 2,380,000 N/A Accrued interest receivable 1,727,000 281,000 1,446,000 1,727,000 Financial liabilities: Deposits 467,891,000 411,549,000 56,364,000 467,913,000 Repurchase agreements 9,626,000 9,626,000 9,626,000 Note payable 1,000,000 1,000,000 1,000,000 Subordinated debenture 7,454,000 7,313,000 7,313,000 Junior subordinated deferrable interest debentures 10,310,000 6,636,000 6,636,000 Accrued interest payable 72,000 7,000 47,000 18,000 72,000 These estimates do not reflect any premium or discount that could result from offering the Company's entire holdings of a particular financial instrument for sale at one time, nor do they attempt to estimate the value of anticipated future business related to the instruments. In addition, the tax ramifications related to the realization of unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in any of these estimates. The following methods and assumptions were used by management to estimate the fair value of its financial instruments: Cash and cash equivalents: Investment securities: Loans: FHLB stock: Deposits: Repurchase agreements: Note payable : Subordinated debentures and Junior subordinated deferrable interest debentures: The fair values of the Company’s Subordinated Debentures are estimated using discounted cash flow analyses based on the current borrowing rates for similar types of borrowing arrangements resulting in a Level 3 classification. Accrued interest and payable: Commitments to extend credit and letters of credit: Because no market exists for a significant portion of the Company's financial instruments, fair value estimates are based on judgments regarding current economic conditions, risk characteristics of various financial instruments and other factors. Those estimates that are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision are included in Level 3. Changes in assumptions could significantly affect the fair values presented. The following tables present information about the Company’s assets and liabilities measured at fair value on a recurring and non-recurring basis as of December 31, 2015 and December 31, 2014, and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value: Assets and liabilities measured at fair value on a recurring basis at December 31, 2015 are summarized below: Fair Value Measurements at December 31, 2015 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government-sponsored agencies $ 1,977,000 $ 1,977,000 $ - U.S. Government-sponsored agencies collateralized by mortgage obligations- residential 72,370,000 72,370,000 Obligations of states and political subdivisions 22,357,000 22,357,000 $ 96,704,000 $ - $ 96,704,000 $ - Assets and liabilities measured at fair value on a recurring basis at December 31, 2014 are summarized below: Fair Value Measurements at December 31, 2014 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government-sponsored agencies $ 7,002,000 $ 7,002,000 $ - U.S. Government-sponsored agencies collateralized by mortgage obligations- residential 70,280,000 70,280,000 Obligations of states and political subdivisions 12,532,000 12,532,000 Corporate debt 506,000 506,000 $ 90,320,000 $ - $ 90,320,000 $ - The fair value of securities available-for-sale equals quoted market price, if available. If quoted market prices are not available, fair value is determined using quoted market prices for similar securities or matrix pricing. There were no changes in the valuation techniques used during 2015 or 2014. Transfers between hierarchy measurement levels are recognized by the Company as of the beginning of the reporting period. Changes in fair market value are recorded in other comprehensive income. Assets and liabilities measured at fair value on a non-recurring basis at December 31, 2015 are summarized below: Fair Value Measurements at December 31, 2015 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Gains (Losses) Assets: Impaired loans: Commercial $ - $ - $ - $ - $ - Agricultural - - - Real estate – residential - - - Real estate – commercial 1,214,000 1,214,000 - Real estate – construction and land development 30,000 30,000 (53,000 ) Equity lines of credit 83,000 83,000 6,000 Auto - - - Other - - - Total impaired loans 1,327,000 - - 1,327,000 (47,000 ) Other real estate: Real estate – residential - - - Real estate – commercial 156,000 156,000 (127,000 ) Real estate – construction and land development 1,516,000 1,516,000 75,000 Equity lines of credit 84,000 84,000 (27,000 ) Total other real estate 1,756,000 - - 1,756,000 (79,000 ) $ 3,083,000 $ - $ - $ 3,083,000 $ (126,000 ) Assets and liabilities measured at fair value on a non-recurring basis at December 31, 2014 are summarized below: Fair Value Measurements at December 31, 2014 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Gains (Losses) Assets: Impaired loans: Commercial $ - $ - $ - $ - $ - Agricultural - - - Real estate – residential 838,000 838,000 (16,000 ) Real estate – commercial 1,479,000 1,479,000 (43,000 ) Real estate – construction and land development 27,000 27,000 (62,000 ) Equity lines of credit 80,000 80,000 (4,000 ) Auto - - - Other - - - Total impaired loans 2,424,000 - - 2,424,000 (125,000 ) Other real estate: Real estate – residential 146,000 146,000 (17,000 ) Real estate – commercial 1,052,000 1,052,000 (33,000 ) Real estate – construction and land development 1,984,000 1,984,000 (138,000 ) Equity lines of credit 408,000 408,000 (52,000 ) Total other real estate 3,590,000 - - 3,590,000 (240,000 ) $ 6,014,000 $ - $ - $ 6,014,000 $ (365,000 ) The Company has no liabilities which are reported at fair value. The following methods were used to estimate fair value. Impaired Loans: Other Real Estate: Appraisals for both collateral-dependent impaired loans and other real estate are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by the Company. Once received, a member of the Loan Administration Department reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. On a quarterly basis, the Company compares the actual selling price of similar collateral that has been liquidated to the most recent appraised value for unsold properties to determine what additional adjustment, if any, should be made to the appraisal value to arrive at fair value. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at December 31, 2015 and 2014 (dollars in thousands) : Range Range Description Fair Value 12/31/2015 Fair Value 12/31/2014 Valuation Technique Significant Unobservable Input (Weighted Average) 12/31/2015 (Weighted Average) 12/31/2014 Impaired Loans: Commercial $ - $ - Sales Comparison Adjustment for differences between comparable sales N/A N/A Agricultural $ - $ - Sales Comparison Adjustment for differences between comparable sales N/A N/A RE – Residential $ - $ 838 Sales Comparison Adjustment for differences between comparable sales N/A 8% (8%) RE – Commercial $ 1,214 $ 1,479 Sales Comparison Adjustment for differences between comparable sales 9% - 12% (10%) 9% - 12% (10%) Land and Construction $ 30 $ 27 Sales Comparison Adjustment for differences between comparable sales 8% (8%) 8% (8%) Equity Lines of Credit $ 83 $ 80 Sales Comparison Adjustment for differences between comparable sales 8% (8%) 8% (8%) Other Real Estate: RE – Residential $ - $ 146 Sales Comparison Adjustment for differences between comparable sales N/A 10% (10%) Land and Construction $ 1,516 $ 1,984 Sales Comparison Adjustment for differences between comparable sales 10% (10%) 10% (10%) RE – Commercial $ 156 $ 1,052 Sales Comparison Adjustment for differences between comparable sales 10% (10%) 10% (10%) Equity Lines of Credit $ 84 $ 408 Sales Comparison Adjustment for differences between comparable sales 10% (10%) 10% (10%)

Note 4 - Investment Securities

Note 4 - Investment Securities	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	4. INVESTMENT SECURITIES The amortized cost and estimated fair value of investment securities at December 31, 2015 and 2014 consisted of the following: Available-for-Sale 2015 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies $ 1,994,000 $ - $ (17,000 ) $ 1,977,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 72,965,000 56,000 (651,000 ) 72,370,000 Obligations of states and political subdivisions 21,817,000 548,000 (8,000 ) 22,357,000 $ 96,776,000 $ 604,000 $ (676,000 ) $ 96,704,000 Net unrealized loss on available-for-sale investment securities totaling $72,000 were recorded, net of $30,000 in tax benefits, as accumulated other comprehensive income within shareholders' equity at December 31, 2015. During the year ended December 31, 2015 the Company sold fifteen available-for-sale investment securities for total proceeds of $12,260,000 recording a $21,000 net gain on sale. The Company realized a gain on sale from eight of these securities totaling $62,000 and a loss on sale on seven of these securities of $41,000. Available-for-Sale 2014 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies $ 7,003,000 $ 19,000 $ (20,000 ) $ 7,002,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 70,610,000 192,000 (522,000 ) 70,280,000 Obligations of states and political subdivisions 12,307,000 234,000 (9,000 ) 12,532,000 Corporate debt 502,000 4,000 - 506,000 $ 90,422,000 $ 449,000 $ (551,000 ) $ 90,320,000 Net unrealized loss on available-for-sale investment securities totaling $102,000 were recorded, net of $42,000 in tax benefits, as accumulated other comprehensive income within shareholders' equity at December 31, 2014. During the year ended December 31, 2014 the Company sold fourteen available-for-sale investment securities for total proceeds of $16,325,000 recording a $128,000 gain on sale. The Company realized a gain on sale from thirteen of these securities totaling $134,000 and a loss on sale on one security of $6,000. Net unrealized loss on available-for-sale investment securities totaling $1,980,000 were recorded, net of $817,000 in tax benefits, as accumulated other comprehensive income within shareholders' equity at December 31, 2013. No securities were sold during the year ended December 31, 2013. There were no transfers of available-for-sale investment securities during the years ended December 31, 2015, 2014 or 2013. There were no securities classified as held-to-maturity at December 31, 2015 or December 31, 2014. Investment securities with unrealized losses at December 31, 2015 and 2014 are summarized and classified according to the duration of the loss period as follows: December 31, 2015 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Debt securities: U.S. Government- sponsored agencies $ 1,977,000 $ 17,000 $ - $ - $ 1,977,000 $ 17,000 U.S. Government agencies collateralized by mortgage obligations-residential 45,398,000 327,000 11,880,000 324,000 57,278,000 651,000 Obligations of states and political subdivisions 1,037,000 7,000 160,000 1,000 1,197,000 8,000 $ 48,412,000 $ 351,000 $ 12,040,000 $ 325,000 $ 60,452,000 $ 676,000 December 31, 2014 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Debt securities: U.S. Government- sponsored agencies $ 994,000 $ 6,000 $ 2,985,000 $ 14,000 $ 3,979,000 $ 20,000 U.S. Government agencies collateralized by mortgage obligations-residential 4,504,000 17,000 28,643,000 505,000 33,147,000 522,000 Obligations of states and political subdivisions 2,014,000 9,000 - - 2,014,000 9,000 $ 7,512,000 $ 32,000 $ 31,628,000 $ 519,000 $ 39,140,000 $ 551,000 At December 31, 2015, the Company held 150 securities of which 57 were in a loss position. Of the securities in a loss position, 43 were in a loss position for less than twelve months. Of the 57 securities 2 are U.S. Government-sponsored agencies 51 are U.S. Government-sponsored agencies collateralized by residential mortgage obligations and 4 were obligations of states and political subdi visions. The unrealized losses relate principally to market rate conditions. All of the securities continue to pay as scheduled. When analyzing an issuer’s financial condition, management considers the length of time and extent to which the market value has been less than cost; the historical and implied volatility of the security; the financial condition of the issuer of the security; and the Company’s intent and ability to hold the security to recovery. As of December 31, 2015, management does not have the intent to sell these securities nor does it believe it is more likely than not that it will be required to sell these securities before the recovery of its amortized cost basis. Based on the Company’s evaluation of the above and other relevant factors, the Company does not believe the securities that are in an unrealized loss position as of December 31, 2015 are other than temporarily impaired. The amortized cost and estimated fair value of investment securities at December 31, 2015 by contractual maturity are shown below. Expected maturities will differ from contractual maturities because the issuers of the securities may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Cost Estimated Fair Value After one year through five years $ 161,000 $ 160,000 After five years through ten years 16,498,000 16,879,000 After ten years 7,152,000 7,295,000 Investment securities not due at a single maturity date: Government-sponsored mortgage-backed securities 72,965,000 72,370,000 $ 96,776,000 $ 96,704,000 Investment securities with amortized costs totaling $62,914,000 and $57,793,000 and estimated fair values totaling $62,483,000 and $57,636,000 at December 31, 2015 and 2014, respectively, were pledged to secure deposits and repurchase agreements.

Note 5 - Loans and the Allowanc

Note 5 - Loans and the Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	5 . LOANS AND THE ALLOWANCE FOR LOAN LOSSES Outstanding loans are summarized below: December 31, 2015 2014 Commercial $ 37,084,000 $ 31,465,000 Agricultural 39,856,000 35,355,000 Real estate – residential 25,474,000 29,284,000 Real estate – commercial 192,095,000 163,306,000 Real estate – construction & land development 16,188,000 24,572,000 Equity lines of credit 38,327,000 38,972,000 Auto 48,365,000 44,618,000 Other 3,582,000 2,818,000 400,971,000 370,390,000 Deferred loan costs, net 1,940,000 1,848,000 Allowance for loan losses (6,078,000 ) (5,451,000 ) $ 396,833,000 $ 366,787,000 Changes in the allowance for loan losses were as follows: Year Ended December 31, 2015 2014 2013 Balance, beginning of year $ 5,451,000 $ 5,517,000 $ 5,686,000 Provision charged to operations 1,100,000 1,100,000 1,400,000 Losses charged to allowance (827,000 ) (1,913,000 ) (1,915,000 ) Recoveries 354,000 747,000 346,000 Balance, end of year $ 6,078,000 $ 5,451,000 $ 5,517,000 The recorded investment in impaired loans totaled $6,461,000 and $8,582,000 at December 31, 2015 and 2014, respectively. The Company had specific allowances for loan losses of $751,000 on impaired loans of $2,346,000 at December 31, 2015 as compared to specific allowances for loan losses of $564,000 on impaired loans of $2,401,000 at December 31, 2014. The balance of impaired loans in which no specific reserves were required totaled $4,115,000 and $6,181,000 at December 31, 2015 and 2014, respectively. The average recorded investment in impaired loans for the years ended December 31, 2015, 2014 and 2013 was $6,528,000, $8,070,000 and $10,182,000, respectively. The Company recognized $119,000, $152,000 and $298,000 in interest income on impaired loans during the years ended December 31, 2015, 2014 and 2013, respectively. Of these amounts $0, $31,000 and $22,000 were recognized on the cash basis, respectively. Included in impaired loans are troubled debt restructurings. A troubled debt restructuring is a formal restructure of a loan where the Company for economic or legal reasons related to the borrower’s financial difficulties, grants a concession to the borrower. The concessions may be granted in various forms to include one or a combination of the following: a reduction of the stated interest rate of the loan; an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk; or a permanent reduction of the recorded investment in the loan. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under the Company’s internal underwriting policy. The carrying value of troubled debt restructurings at December 31, 2015 and December 31, 2014 was $4,661,000 and $5,738,000, respectively. The Company has allocated $311,000 and $319,000 of specific reserves on loans to customers whose loan terms have been modified in troubled debt restructurings as of December 31, 2015 and December 31, 2014, respectively. The Company has not committed to lend additional amounts on loans classified as troubled debt restructurings at December 31, 2015 and December 31, 2014. There were no troubled debt restructurings during the twelve months ending December 31, 2015. During the twelve month period ended December 31, 2014, the terms of two loans were modified as troubled debt restructurings. Modifications involved an extension of the maturity date for up to two years. The following table presents loans by class modified as troubled debt restructurings that occurred during the twelve months ended December 31, 2014 : Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Recorded Investment Troubled Debt Restructurings: Auto 2 $ 29,000 $ 29,000 The troubled debt restructurings described above resulted in no allowance for loan losses or charge-offs during the year ended December 31, 2014. There were no troubled debt restructurings for which there was a payment default within twelve months following the modification during the twelve months ended December 31, 2015 and 2014. At December 31, 2015 and 2014, nonaccrual loans totaled $4,546,000 and $6,625,000, respectively. Interest foregone on nonaccrual loans totaled $303,000, $345,000 and $280,000 for the twelve months ended December 31, 2015, 2014 and 2013, respectively. The Company recognized $0, $31,000 and $22,000 in interest income on nonaccrual loans during the years ended December 31, 2015, 2014 and 2013, respectively. There were no loans past due 90 days or more and on accrual status at December 31, 2015 and 2014. Salaries and employee benefits totaling $1,337,000, $1,441,000 and $1,337,000 have been deferred as loan origination costs during the years ended December 31, 2015, 2014 and 2013, respectively. The following tables show the loan portfolio allocated by management's internal risk ratings at the dates indicated, in thousands: December 31 , 201 5 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Grade: Pass $ 35,508 $ 39,426 $ 25,220 $ 185,739 $ 15,048 $ 37,983 $ 338,924 Watch 883 387 149 2,442 247 - 4,108 Substandard 693 43 105 3,914 893 344 5,992 Doubtful - - - - - - - Total $ 37,084 $ 39,856 $ 25,474 $ 192,095 $ 16,188 $ 38,327 $ 349,024 December 31 , 201 4 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Grade: Pass $ 30,176 $ 34,609 $ 28,048 $ 156,329 $ 22,924 $ 38,373 $ 310,459 Watch 789 355 233 2,297 537 146 4,357 Substandard 500 391 1,003 4,680 1,111 453 8,138 Doubtful - - - - - - - Total $ 31,465 $ 35,355 $ 29,284 $ 163,306 $ 24,572 $ 38,972 $ 322,954 Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Credit Risk Profile Based on Payment Activity December 31, 2015 December 31, 2014 Auto Other Total Auto Other Total Grade: Performing $ 48,300 $ 3,582 $ 51,882 $ 44,523 $ 2,805 $ 47,328 Non-performing 65 - 65 95 13 108 Total $ 48,365 $ 3,582 $ 51,947 $ 44,618 $ 2,818 $ 47,436 The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Real Estate- Real Estate- Real Estate- Commercial Agricultural Residential Commercial Construction Equity LOC Auto Other Total Year ended 12/31/15: Allowance for Loan Losses Beginning balance $ 574 $ 225 $ 379 $ 1,701 $ 1,227 $ 691 $ 581 $ 73 $ 5,451 Charge-offs (88 ) (3 ) (132 ) - (55 ) (98 ) (414 ) (37 ) (827 ) Recoveries 167 6 8 - - 6 124 43 354 Provision (14 ) 66 86 824 (298 ) (71 ) 493 14 1,100 Ending balance $ 639 $ 294 $ 341 $ 2,525 $ 874 $ 528 $ 784 $ 93 $ 6,078 Year ended 12/31/14: Allowance for Loan Losses Beginning balance $ 785 $ 164 $ 638 $ 1,774 $ 944 $ 613 $ 449 $ 150 $ 5,517 Charge-offs (191 ) - (127 ) (888 ) (106 ) (205 ) (282 ) (114 ) (1,913 ) Recoveries 89 - 13 6 491 5 73 70 747 Provision (109 ) 61 (145 ) 809 (102 ) 278 341 (33 ) 1,100 Ending balance $ 574 $ 225 $ 379 $ 1,701 $ 1,227 $ 691 $ 581 $ 73 $ 5,451 Year ended 12/31/13: Allowance for Loan Losses Beginning balance $ 855 $ 159 $ 894 $ 1,656 $ 950 $ 736 $ 289 $ 147 $ 5,686 Charge-offs (401 ) - (257 ) (162 ) (735 ) (92 ) (134 ) (134 ) (1,915 ) Recoveries 140 - 94 15 - 1 55 41 346 Provision 191 5 (93 ) 265 729 (32 ) 239 96 1,400 Ending balance $ 785 $ 164 $ 638 $ 1,774 $ 944 $ 613 $ 449 $ 150 $ 5,517 December 31, 2015: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 26 $ - 54 $ 371 $ 269 $ 31 $ - - 751 Ending balance: collectively evaluated for impairment $ 613 $ 294 $ 287 $ 2,154 $ 605 $ 497 $ 784 $ 93 $ 5,327 Loans Ending balance $ 37,084 $ 39,856 $ 25,474 $ 192,095 $ 16,188 $ 38,327 $ 48,365 $ 3,582 $ 400,971 Ending balance: individually evaluated for impairment $ 73 $ 260 $ 1,593 $ 3,129 $ 1,029 $ 311 $ 66 $ - $ 6,461 Ending balance: collectively evaluated for impairment $ 37,011 $ 39,596 $ 23,881 $ 188,966 $ 15,159 $ 38,016 $ 48,299 $ 3,582 $ 394,510 The following table shows the allocation of the allowance for loan losses at the date indicated, in thousands: Real Estate- Real Estate- Real Estate- Commercial Agricultural Residential Commercial Construction Equity LOC Auto Other Total December 31, 2014: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 51 $ 65 $ 274 $ 174 $ - $ - $ 564 Ending balance: collectively evaluated for impairment $ 574 $ 225 $ 328 $ 1,636 $ 953 $ 517 $ 581 $ 73 $ 4,887 Loans Ending balance $ 31,465 $ 35,355 $ 29,284 $ 163,306 $ 24,572 $ 38,972 $ 44,618 $ 2,818 $ 370,390 Ending balance: individually evaluated for impairment $ 55 $ 605 $ 2,518 $ 3,643 $ 1,252 $ 415 $ 93 $ 1 $ 8,582 Ending balance: collectively evaluated for impairment $ 31,410 $ 34,750 $ 26,766 $ 159,663 $ 23,320 $ 38,557 $ 44,525 $ 2,817 $ 361,808 The following tables show an aging analysis of the loan portfolio by the time past due, in thousands: December 31, 2015 30-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due and Nonaccrual Current Total Commercial $ 457 $ - $ 56 $ 513 $ 36,571 $ 37,084 Agricultural - - - - 39,856 39,856 Real estate - residential 472 - 90 562 24,912 25,474 Real estate - commercial - - 3,130 3,130 188,965 192,095 Real estate – construction & land 9 - 893 902 15,286 16,188 Equity Lines of Credit 8 - 312 320 38,007 38,327 Auto 586 - 65 651 47,714 48,365 Other 15 - - 15 3,567 3,582 Total $ 1,547 $ - $ 4,546 $ 6,093 $ 394,878 $ 400,971 December 31, 2014 30-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due and Nonaccrual Current Total Commercial $ 131 $ - $ 38 $ 169 $ 31,296 $ 31,465 Agricultural - - 339 339 35,016 35,355 Real estate - residential 292 - 985 1,277 28,007 29,284 Real estate - commercial - - 3,643 3,643 159,663 163,306 Real estate – construction & land 345 - 1,111 1,456 23,116 24,572 Equity Lines of Credit 194 - 415 609 38,363 38,972 Auto 601 - 93 694 43,924 44,618 Other 43 - 1 44 2,774 2,818 Total $ 1,606 $ - $ 6,625 $ 8,231 $ 362,159 $ 370,390 The following tables show information related to impaired loans at the dates indicated, in thousands: As of December 31, 2015: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ 47 $ 47 $ 39 $ 1 Agricultural 260 260 262 20 Real estate – residential 1,347 1,359 1,346 79 Real estate – commercial 1,976 2,622 2,057 - Real estate – construction & land 221 221 232 - Equity Lines of Credit 199 199 156 - Auto 65 65 21 - Other - - - - With an allowance recorded: Commercial $ 26 $ 26 $ 26 $ 29 $ - Agricultural - - - - - Real estate – residential 245 245 54 246 11 Real estate – commercial 1,154 1,154 371 1,203 - Real estate – construction & land 808 808 269 822 8 Equity Lines of Credit 113 113 31 115 - Auto - - - - - Other - - - - - Total: Commercial $ 73 $ 73 $ 26 $ 68 $ 1 Agricultural 260 260 - 262 20 Real estate – residential 1,592 1,604 54 1,592 90 Real estate – commercial 3,130 3,776 371 3,260 - Real estate – construction & land 1,029 1,029 269 1,054 8 Equity Lines of Credit 312 312 31 271 - Auto 65 65 - 21 - Other - - - - - Total $ 6,461 $ 7,119 $ 751 $ 6,528 $ 119 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2014: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ 55 $ 55 $ 61 $ 1 Agricultural 605 605 605 51 Real estate – residential 1,422 1,433 1,443 80 Real estate – commercial 3,389 4,036 2,460 - Real estate – construction & land 495 495 512 9 Equity Lines of Credit 121 121 130 - Auto 93 93 81 - Other 1 1 - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 1,096 1,102 51 1,112 11 Real estate – commercial 254 254 65 589 - Real estate – construction & land 757 757 274 778 - Equity Lines of Credit 294 294 174 299 - Auto - - - - - Other - - - - - Total: Commercial $ 55 $ 55 $ - $ 61 $ 1 Agricultural 605 605 - 605 51 Real estate – residential 2,518 2,535 51 2,555 91 Real estate – commercial 3,643 4,290 65 3,049 - Real estate – construction & land 1,252 1,252 274 1,290 9 Equity Lines of Credit 415 415 174 429 - Auto 93 93 - 81 - Other 1 1 - - - Total $ 8,582 $ 9,246 $ 564 $ 8,070 $ 152 The following table shows information related to impaired loans at the date indicated, in thousands: As of December 31, 2013: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ 1,224 $ 1,493 $ 1,239 $ 3 Agricultural 267 267 267 20 Real estate – residential 2,024 2,035 2,057 89 Real estate – commercial 2,237 2,675 2,489 53 Real estate – construction & land 1,325 1,325 1,384 79 Equity Lines of Credit 339 339 294 9 Auto 77 77 20 3 Other - - - - With an allowance recorded: Commercial $ 100 $ 100 $ 79 $ 58 $ - Agricultural - - - - - Real estate – residential 451 451 200 452 10 Real estate – commercial 837 837 232 994 - Real estate – construction & land 412 412 13 417 25 Equity Lines of Credit 522 522 105 511 7 Auto - - - - - Other - - - - - Total: Commercial $ 1,324 $ 1,593 $ 79 $ 1,297 $ 3 Agricultural 267 267 - 267 20 Real estate – residential 2,475 2,486 200 2,509 99 Real estate – commercial 3,074 3,512 232 3,483 53 Real estate – construction & land 1,737 1,737 13 1,801 104 Equity Lines of Credit 861 861 105 805 16 Auto 77 77 - 20 3 Other - - - - - Total $ 9,815 $ 10,533 $ 629 $ 10,182 $ 298

Note 6 - Premises and Equipment

Note 6 - Premises and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	6. PREMISES AND EQUIPMENT Premises and equipment consisted of the following: December 31, 2015 2014 Land $ 2,863,000 $ 2,628,000 Premises 15,833,000 15,768,000 Furniture, equipment and leasehold improvements 7,491,000 6,599,000 26,187,000 24,995,000 Less accumulated depreciation and amortization (13,953,000 ) (13,353,000 ) $ 12,234,000 $ 11,642,000 Depreciation and amortization included in occupancy and equipment expense totaled $ 1,055,000 , $ 1,147,000 and $ 1,166,000 for the years ended December 31, 2015, 2014 and 2013, respectively.

Note 7 - Deposits

Note 7 - Deposits	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Deposit Liabilities Disclosures [Text Block]	7. DEPOSITS Interest-bearing deposits consisted of the following: December 31, 2015 2014 Interest-bearing demand deposits $ 91,225,000 $ 82,144,000 Money market 48,848,000 42,499,000 Savings 125,896,000 106,257,000 Time, $250,000 or more 3,079,000 3,291,000 Other time 49,184,000 53,051,000 $ 318,232,000 $ 287,242,000 At December 31, 2015, the scheduled maturities of time deposits were as follows: Year Ending December 31, 2016 $ 38,388,000 2017 9,246,000 2018 2,208,000 2019 2,114,000 2020 307,000 thereafter - $ 52,263,000 Deposit overdrafts reclassified as loan balances were $364,000 and $269,000 at December 31, 2015 and 2014, respectively.

Note 8 - Securities Sold Under

Note 8 - Securities Sold Under Agreements to Repurchase	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block]	8 . SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE Securities sold under agreements to repurchase totaling $7,671,000 and $9,626,000 at December 31, 2015, and 2014, respectively are secured by U.S. Government agency securities with a carrying amount of $13,171,000 and $14,879,000 at December 31, 2015 and 2014, respectively. Securities sold under agreements to repurchase are financing arrangements that mature within two years. At maturity, the securities underlying the agreements are returned to the Company. Information concerning securities sold under agreements to repurchase during 2015 and 2014 is summarized as follows: 2015 2014 Average daily balance during the year $ 6,529,000 $ 7,519,000 Average interest rate during the year 0.08 % 0.09 % Maximum month-end balance during the year $ 8,708,000 $ 11,466,000 Weighted average interest rate at year-end 0.08 % 0.11 %

Note 9 - Borrowing Arrangements

Note 9 - Borrowing Arrangements	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	9 . BORROWING ARRANGEMENTS The Company is a member of the FHLB and can borrow up to $154,000,000 from the FHLB secured by commercial and residential mortgage loans with carrying values totaling $231,000,000. The Company is required to hold FHLB stock as a condition of membership. At December 31, 2015 and 2014, the Company held $2,380,000 of FHLB stock which is recorded as a component of other assets. Based on this level of stock holdings at December 31, 2015, the Company can borrow up to $88,159,000. To borrow the $154,000,000 in available credit the Company would need to purchase $1,787,000 in additional FHLB stock. In addition to its FHLB borrowing line, the Company has unsecured short-term borrowing agreements with three of its correspondent banks in the amounts of $20 million, $11 million and $10 million. There were no outstanding borrowings to the FHLB or the correspondent banks under these agreements at December 31, 2015 and 2014. On October 24, 2013 the Company issued a $3.0 million promissory note (the “Note”) payable to an unrelated commercial bank. As originally issued, the Note provided for an interest rate of U.S. “Prime Rate” plus three-quarters percent per annum, 4.00% at December 31, 2014 and 2013, had a term of 18 months and subjected the Bank to several negative and affirmative covenants including, but not limited to providing timely financial information, maintaining specified levels of capital, restrictions on additional borrowings, and meeting or exceeding certain capital and asset quality ratios. The Note is secured by 100 shares of the Bank’s stock representing the 100% of the Company's ownership interest in the Bank. On July 28, 2014, the Company and the borrower modified the Note to (1) extend the maturity date to October 24, 2015, (2) increase the maximum principal amount to $7.5 million and (3) permit the Company to borrow, repay and reborrow up to the maximum principal amount of the Note, among other things. On October 1, 2015, the Company and the borrower further modified the Note to (1) extend the maturity date to October 1, 2016, (2) reduce the maximum principal amount to $2.5 million and (3) change the interest rate to U.S. "Prime Rate" plus one-half percent per annum. Concurrently, with entering into the second modification of the note on October 1, 2015, the Company entered into a $5.0 million term loan (the “Term Loan”), which matures on October 1, 2018. The Term Loan requires quarterly principal payments of $125,000 plus accrued interest. Both the Term Loan and the Note bear interest at a rate of the U.S. "Prime Rate" plus one-half percent per annum and are secured by 100 shares of Plumas Bank stock representing the Company's 100% ownership interest in Plumas Bank. Under the Term Loan and the Note, the Bank is subject to several negative and affirmative covenants similar to the covenants under the original Note but in several cases less restrictive. The Bank was in compliance with all such covenants related to the Note and the Term Loan at December 31, 2015 and December 31, 2014. Interest expense related to the Note and the Term Loan for the years ended December 31, 2015, December 31, 2014 and 2013 totaled $155,000, $111,000 and $23,000, respectively. The ending balance of the Note at December 31, 2014 was $1,000,000. There was no balance outstanding on the Note at December 31, 2015. The balance of the Term Loan was $4,875,000 at December 31, 2015. On April 15, 2013 the Company issued a $7.5 million subordinated debenture (“subordinated debt”). The subordinated debt was issued to an unrelated third-party (“Lender”) pursuant to a subordinated debenture purchase agreement, subordinated debenture note, and stock purchase warrant. On April 16, 2015 the Bancorp paid off the subordinated debt. Interest expense related to the subordinated debt for the years ended December 31, 2015, 2014 and 2013 totaled $219,000, $756,000 and $541,000, respectively. The subordinated debt had an interest rate of 7.5% per annum and a term of 8 years with no prepayment allowed during the first two years and was made in conjunction with an eight-year warrant (the “Warrant”) to purchase up to 300,000 shares of the Company’s common stock, no par value at an exercise price, subject to anti-dilution adjustments, of $5.25 per share. Under capital guidelines in effect through December 31, 2014 the subordinated debt qualified as Tier 2 capital. However, under the provisions of Basel III, which became effective for the Company on January 1, 2015, the subordinated debt no longer qualified as capital. The Company allocated the proceeds received on April 15, 2013 between the subordinated debt and the Warrant based on the estimated relative fair value of each. The fair value of the Warrant was estimated based on a Black-Scholes-Merton model and totaled $318,000. The discount recorded on the subordinated noted was amortized by the level-yield method over 2 years. Proceeds from the Note and the subordinated debt were used to partially fund the repurchase of preferred stock. (see Note 12 - Shareholders’ Equity for additional information related to the repurchase, during 2013, of the Bancorp’s Fixed Rate Cumulative Perpetual Preferred Stock, Series A (the “Series A Preferred Stock”).

Note 10 - Junior Subordinated D

Note 10 - Junior Subordinated Deferrable Interest Debentures	12 Months Ended
	Dec. 31, 2015
Subordinated Borrowings [Abstract]
Subordinated Borrowings Disclosure [Text Block]	10. JUNIOR SUBORDINATED DEFERRABLE INTEREST DEBENTURES Plumas Statutory Trust I and II are business trusts formed by the Company with capital of $311,000 and $163,000, respectively, for the sole purpose of issuing trust preferred securities fully and unconditionally guaranteed by the Company. During 2002, Plumas Statutory Trust I issued 6,000 Floating Rate Capital Trust Pass-Through Securities ("Trust Preferred Securities"), with a liquidation value of $1,000 per security, for gross proceeds of $6,000,000. During 2005, Plumas Statutory Trust II issued 4,000 Trust Preferred Securities with a liquidation value of $1,000 per security, for gross proceeds of $4,000,000. The entire proceeds were invested by Trust I in the amount of $6,186,000 and Trust II in the amount of $4,124,000 in Floating Rate Junior Subordinated Deferrable Interest Debentures (the "Subordinated Debentures") issued by the Company, with identical maturity, repricing and payment terms as the Trust Preferred Securities. The Subordinated Debentures represent the sole assets of Trusts I and II. Trust I’s Subordinated Debentures mature on September 26, 2032, bear a current interest rate of 4.00% (based on 3-month LIBOR plus 3.40%), with repricing and payments due quarterly. Trust II’s Subordinated Debentures mature on September 28, 2035, bear a current interest rate of 1.99% (based on 3-month LIBOR plus 1.48%), with repricing and payments due quarterly. The Subordinated Debentures are redeemable by the Company, subject to receipt by the Company of prior approval from the Federal Reserve Board of Governors, on any quarterly anniversary date on or after the 5-year anniversary date of the issuance. The redemption price is par plus accrued and unpaid interest, except in the case of redemption under a special event which is defined in the debenture. The Trust Preferred Securities are subject to mandatory redemption to the extent of any early redemption of the Subordinated Debentures and upon maturity of the Subordinated Debentures on September 26, 2032 for Trust I and September 28, 2035 for Trust II. Holders of the Trust Preferred Securities are entitled to a cumulative cash distribution on the liquidation amount of $1,000 per security. The interest rate of the Trust Preferred Securities issued by Trust I adjust on each quarterly anniversary date to equal the 3-month LIBOR plus 3.40%. The Trust Preferred Securities issued by Trust II adjust on each quarterly anniversary date to equal the 3-month LIBOR plus 1.48%. Both Trusts I and II have the option to defer payment of the distributions for a period of up to five years, as long as the Company is not in default on the payment of interest on the Subordinated Debentures. The Trust Preferred Securities were sold and issued in private transactions pursuant to an exemption from registration under the Securities Act of 1933, as amended. The Company has guaranteed, on a subordinated basis, distributions and other payments due on the Trust Preferred Securities. Interest expense recognized by the Company for the years ended December 31, 2015, 2014 and 2013 related to the subordinated debentures was $306,000, $303,000 and $313,000, respectively.

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	1 1. COMMITMENTS AND CONTINGENCIES Leases The Company has commitments for leasing premises under the terms of noncancelable operating leases expiring from 2016 to 2020. Future minimum lease payments are as follows: Year Ending December 31, 2016 $ 242,000 2017 151,000 2018 108,000 2019 99,000 2020 74,000 $ 674,000 Rental expense included in occupancy and equipment expense totaled $233,000, $192,000 and $154,000 for the years ended December 31, 2015, 2014 and 2013, respectively. Financial Instruments With Off-Balance-Sheet Risk The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business in order to meet the financing needs of its customers. These financial instruments include commitments to extend credit and letters of credit. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized on the consolidated balance sheet. The Company's exposure to credit loss in the event of nonperformance by the other party for commitments to extend credit and letters of credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and letters of credit as it does for loans included on the consolidated balance sheet. The following financial instruments represent off-balance-sheet credit risk: December 31, 2015 2014 Commitments to extend credit $ 82,995,000 $ 89,735,000 Letters of credit $ 265,000 $ - Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since some of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer's creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management's credit evaluation of the borrower. Collateral held varies, but may include accounts receivable, crops, inventory, equipment, income-producing commercial properties, farm land and residential properties. Letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. The fair value of the liability related to these letters of credit, which represents the fees received for issuing the guarantees, was not significant at December 31, 2015 and 2014. The Company recognizes these fees as revenues over the term of the commitment or when the commitment is used. At December 31, 2015, consumer loan commitments represent approximately 12% of total commitments and are generally unsecured. Commercial and agricultural loan commitments represent approximately 41% of total commitments and are generally secured by various assets of the borrower. Real estate loan commitments, including consumer home equity lines of credit, represent the remaining 47% of total commitments and are generally secured by property with a loan-to-value ratio not to exceed 80%. In addition, the majority of the Company’s commitments have variable interest rates. Concentrations of Credit Risk The Company grants real estate mortgage, real estate construction, commercial, agricultural and consumer loans to customers throughout Plumas, Nevada, Placer, Lassen, Sierra, Shasta and Modoc counties in California and Washoe county in Northern Nevada. Although the Company has a diversified loan portfolio, a substantial portion of its portfolio is secured by commercial and residential real estate. A continued substantial decline in the economy in general, or a continued decline in real estate values in the Company’s primary market areas in particular, could have an adverse impact on the collectability of these loans. However, personal and business income represents the primary source of repayment for a majority of these loans. Contingencies The Company is subject to legal proceedings and claims which arise in the ordinary course of business. In the opinion of management, the amount of ultimate liability with respect to such actions will not materially affect the financial position or results of operations of the Company.

Note 12 - Shareholders' Equity

Note 12 - Shareholders' Equity	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	12. SHAREHOLDERS' EQUITY Dividend Restrictions The Company's ability to pay cash dividends is dependent on dividends paid to it by the Bank and limited by California corporation law. Under California law, the holders of common stock of the Company are entitled to receive dividends when and as declared by the Board of Directors, out of funds legally available, subject to certain restrictions. The California general corporation law permits a California corporation such as the Company to make a distribution to its shareholders if its retained earnings equal at least the amount of the proposed distribution or if after giving effect to the distribution, the value of the corporation’s assets exceed the amount of its liabilities plus the amount of shareholders preferences, if any, and certain other conditions are met. Dividends from the Bank to the Company are restricted under California law to the lesser of the Bank's retained earnings or the Bank's net income for the latest three fiscal years, less dividends previously declared during that period, or, with the approval of the DBO, to the greater of the retained earnings of the Bank, the net income of the Bank for its last fiscal year, or the net income of the Bank for its current fiscal year. As of December 31, 2015, the maximum amount available for dividend distribution under this restriction was approximately $5,100,000. In addition the Company’s ability to pay dividends is subject to certain covenants contained in the indentures relating to the Trust Preferred Securities issued by the business trusts (see Note 10 for additional information related to the Trust Preferred Securities). P referred Stock On January 30, 2009 the Company entered into a Letter Agreement (the “Purchase Agreement”) with the United States Department of the Treasury (“Treasury”), pursuant to which the Bancorp issued and sold (i) 11,949 shares Series A Preferred Stock and (ii) a warrant (the “Warrant”) to purchase 237,712 shares of the Bancorp’s common stock, no par value (the “Common Stock”), for an aggregate purchase price of $11,949,000 in cash. On April 11, 2013, the Treasury announced its intent to sell its investment in the Bancorp’s Series A Preferred Stock along with similar investments the Treasury had made in seven other financial institutions, principally to qualified institutional buyers. Using a modified Dutch auction methodology that establishes a market price by allowing investors to submit bids at specified increments during the period of April 15, 2013 through April 18, 2013, the U.S. Treasury auctioned all of the Bancorp’s 11,949 Series A Preferred Stock. The Company sought and obtained regulatory permission to participate in the auction. The Company successfully bid to repurchase 7,000 shares of the 11,949 outstanding shares. This repurchase resulted in a discount of approximately 7% on the face value of the Series A Preferred Stock plus related outstanding dividends. The remaining 4,949 shares were purchased at auction by third party private investors. On June 27, 2013 the Bancorp repurchased 1,566 shares of the Series A Preferred Stock at $1,000 per share from certain of those third party private investors and on September 16, 2013 the Bancorp repurchased 250 shares at $985 per share from another one of the third party investors leaving 3,133 shares outstanding as of September 30, 2013. On October 25, 2013, Plumas Bancorp repurchased the remaining 3,133 shares of the Series A Preferred Stock from a third party private investor. The Company paid $3,101,670 plus accrued dividends of $30,453. This represents a discount of 1% from the liquidation value of the Preferred Stock. On May 22, 2013 the Bancorp repurchased the Warrant from the Treasury at a cost of $234,500. Earnings Per Share Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted earnings per share. For the Year Ended December 31, (In thousands, except per share data) 2015 2014 2013 Net Income: Net income $ 5,818 $ 4,738 $ 3,431 Discount on redemption of preferred shares - - 565 Dividends and accretion on preferred shares - - (347 ) Net income available to common shareholders $ 5,818 $ 4,738 $ 3,649 Earnings Per Share: Basic earnings per share $ 1.21 $ 0.99 $ 0.76 Diluted earnings per share $ 1.15 $ 0.95 $ 0.75 Weighted Average Number of Shares Outstanding: Basic shares 4,817 4,793 4,780 Diluted shares 5,058 4,977 4,883 Shares of common stock issuable under stock options and warrants for which the exercise prices were greater than the average market prices were not included in the computation of diluted earnings per share due to their antidilutive effect. Stock options and warrants not included in the computation of diluted earnings per share, due to shares not being in the-money and having an antidilutive effect, were 53,000, 238,000 and 172,000 for the years ended December 31, 2015, 2014 and 2013, respectively. At December 31, 2015, 2014 and 2013 one stock warrant was outstanding to purchase up to 300,000 shares of the Bancorp’s common stock at an exercise price, subject to anti-dilution adjustments, of $5.25 per share. Stock Options In 2001, the Company established a Stock Option Plan for which 192,893 shares of common stock remain reserved for issuance to employees and directors and no shares are available for future grants as of December 31, 2015. As of December 31, 2015, all remaining shares in this plan have vested and no compensation cost remains unrecognized. The total fair value of options vested was $49,000 for the years ended December 31, 2015 and 2014. The total intrinsic value of options at time of exercise was $240,000 and $51,000 for the years ended December 31, 2015 and 2014, respectively. Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Intrinsic Value Options outstanding at January 1, 2013 419,806 $ 8.67 Options forfeited (43,347 ) 11.34 Options exercised (11,400 ) 2.95 Options outstanding at December 31, 2013 365,059 8.53 Options forfeited (47,266 ) 13.64 Options exercised (11,400 ) 2.95 Options outstanding at December 31, 2014 306,393 7.95 Options forfeited (74,600 ) 16.26 Options exercised (38,900 ) 2.95 Options outstanding at December 31, 2015 192,893 $ 5.75 2.4 $ 802,000 Options exercisable at December 31, 2015 192,893 $ 5.75 2.4 $ 802,000 Expected to vest after December 31, 2015 - In May 2013, the Company established the 2013 Stock Option Plan for which 500,000 shares of common stock are reserved and 396,800 shares are available for future grants as of December 31, 2015. The 2013 Plan requires that the option price may not be less than the fair market value of the stock at the date the option is granted, and that the stock must be paid in full at the time the option is exercised. Payment in full for the option price must be made in cash, with Company common stock previously acquired by the optionee and held by the optionee for a period of at least six months, in options of the Optionee that are fully vested and exercisable or in any combination of the foregoing. The options expire on dates determined by the Board of Directors, but not later than ten years from the date of grant. No options were granted during the years ended December 31, 2015 and 2013. During the year ended December 31, 2014,110,400 options were granted. As of December 31, 2015, there was $124,000 of total unrecognized compensation cost related to non-vested, share-based compensation arrangements granted under the 2013 Plan. That cost is expected to be recognized over a weighted average period of 2.3 years. A summary of the activity within the 2013 Plan follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2014 - $ - Options granted 110,400 6.32 Options outstanding at December 31, 2014 110,400 6.32 Options cancelled (7,200 ) 6.32 Options exercised (800 ) 6.32 Options outstanding at December 31, 2015 102,400 $ 6.32 6.3 $ 242,000 Options exercisable at December 31, 2015 26,800 $ 6.32 6.3 $ 63,000 Expected to vest after December 31, 2015 65,507 $ 6.32 6.3 $ 155,000 Compensation cost related to stock options recognized in operating results under the two stock option plans was $70,000 and $81,000 for the years ended December 31, 2015 and 2014, respectively. The associated future income tax benefit recognized was $7,000 for the year ended December 31, 2015 and $6,000 for the year ended December 31, 2014. Cash received from option exercises for the years ended December 31, 2015 and 2014 was $88,000 and $34,000, respectively. The tax benefit realized for the tax deductions from option exercise totaled $13,000 for each of the years ended December 31, 2015 and 2014. Regulatory Capital The Bank is subject to certain regulatory capital requirements administered by the FDIC. Failure to meet these minimum capital requirements can initiate certain mandatory and possibly additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company's consolidated financial statements. Under capital adequacy guidelines, the Bank must meet specific capital guidelines that involved quantitative measures of their assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. These quantitative measures are established by regulation and require that minimum amounts and ratios of total and Tier 1 capital to risk-weighted assets and of Tier 1 capital to average assets be maintained. Capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. The Bank is also subject to additional capital guidelines under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain total risk-based, Tier 1 risk-based and Tier 1 leverage ratios as set forth in the table on the following page and cannot be subject to a written agreement, order or capital directive issued by the FDIC. In July, 2013, the federal bank regulatory agencies approved the final rules implementing the Basel Committee on Banking Supervision’s capital guidelines for U.S. banks. The phase-in period for the final rules began on January 1, 2015, with full compliance with all of the final rule’s requirements phased in over a multi-year schedule. Under the final rules, minimum requirements increased for both the quantity and quality of capital held by the Company and the Bank. The rules include a new common equity Tier 1 capital to risk-weighted assets ratio of 4.5% and a capital conservation buffer of 2.5% of risk-weighted assets. The final rules also raise the minimum ratio of Tier 1 capital to risk-weighted assets from 4.0% to 6.0% and require a minimum leverage ratio of 4.0%. The final rules also implement strict eligibility criteria for regulatory capital instruments. The Board of Governors of the Federal Reserve System has adopted final amendments to the Small Bank Holding Company Policy Statement (Regulation Y, Appendix C) ( the “Policy Statement”) that, among other things, raised from $500 million to $1 billion the asset threshold to qualify for the Policy Statement. Plumas Bancorp qualifies for treatment under the Policy Statement and is no longer subject to consolidated capital rules at the bank holding company level. The following table sets forth the Bank's actual capital amounts and ratios (dollar amounts in thousands): Amount of Capital Required To be Well-Capitalized For Capital Under Prompt Actual Adequacy Purposes Corrective Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2015 Common Equity Tier 1 Ratio $ 56,300 12.7 % $ 19,908 4.5 % $ 28,756 6.5 % Tier 1 Leverage Ratio 56,300 9.4 % 23,999 4.0 % 29,999 5.0 % Tier 1 Risk-Based Capital Ratio 56,300 12.7 % 26,544 6.0 % 35,392 8.0 % Total Risk-Based Capital Ratio 61,839 14.0 % 35,392 8.0 % 44,240 10.0 % December 31, 2014 Common Equity Tier 1 Ratio N/A N/A N/A N/A N/A N/A Tier 1 Leverage Ratio $ 53,925 9.8 % $ 22,144 4.0 % $ 27,643 5.0 % Tier 1 Risk-Based Capital Ratio 53,925 13.2 % 16,344 4.0 % 24,517 6.0 % Total Risk-Based Capital Ratio 59,039 14.4 % 32,689 8.0 % 40,860 10.0 % The current and projected capital positions of the Company and the Bank and the impact of capital plans and long-term strategies are reviewed regularly by management. The Company policy is to maintain the Bank’s ratios above the prescribed well-capitalized ratios at all times. Management believes that the Bank currently meets all its capital adequacy requirements.

Note 13 - Other Expenses

Note 13 - Other Expenses	12 Months Ended
	Dec. 31, 2015
Other Income and Expenses [Abstract]
Other Income and Other Expense Disclosure [Text Block]	13. OTHER EXPENSES Other expenses consisted of the following: Year Ended December 31, 2015 2014 2013 Outside service fees $ 2,003,000 $ 2,042,000 $ 1,855,000 Professional fees 707,000 583,000 831,000 Telephone and data communications 376,000 351,000 287,000 Deposit insurance 362,000 387,000 435,000 Business development 332,000 279,000 291,000 Advertising and promotion 305,000 282,000 281,000 Director compensation and retirement 300,000 298,000 232,000 Armored car and courier 234,000 224,000 228,000 Loan collection expenses 200,000 182,000 212,000 OREO expenses 182,000 362,000 310,000 Stationery and supplies 105,000 122,000 113,000 Provision from change in OREO valuation 79,000 240,000 486,000 Postage 41,000 45,000 51,000 Gain on sale of other real estate (198,000 ) (101,000 ) (171,000 ) Other operating expenses 404,000 173,000 526,000 $ 5,432,000 $ 5,469,000 $ 5,967,000

Note 14 - Income Taxes

Note 14 - Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	14. INCOME TAXES The provision for income taxes for the years ended December 31, 2015, 2014 and 2013 consisted of the following: 2015 Federal State Total Current $ 3,625,000 $ 631,000 $ 4,256,000 Deferred (848,000 ) 309,000 (539,000 ) Provision for income taxes $ 2,777,000 $ 940,000 $ 3,717,000 2014 Federal State Total Current $ 1,863,000 $ 58,000 $ 1,921,000 Deferred 401,000 764,000 1,165,000 Provision for income taxes $ 2,264,000 $ 822,000 $ 3,086,000 2013 Federal State Total Current $ 60,000 $ 22,000 $ 82,000 Deferred 1,578,000 507,000 2,085,000 Provision for income taxes $ 1,638,000 $ 529,000 $ 2,167,000 Deferred tax assets (liabilities) consisted of the following: December 31, 2015 2014 Deferred tax assets: Allowance for loan losses $ 903,000 $ 181,000 Deferred compensation 1,774,000 1,773,000 OREO valuation allowance 556,000 944,000 Premises and equipment 619,000 475,000 Net operating loss carryovers 4,000 236,000 Unrealized loss on available-for-sale investment securities 30,000 42,000 Other 717,000 372,000 Total deferred tax assets 4,603,000 4,023,000 Deferred tax liabilities: Deferred loan costs (1,436,000 ) (1,397,000 ) Other (244,000 ) (229,000 ) Total deferred tax liabilities (1,680,000 ) (1,626,000 ) Net deferred tax assets $ 2,923,000 $ 2,397,000 Deferred tax assets and liabilities are recognized for the tax consequences of temporary differences between the reported amount of assets and liabilities and their tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The determination of the amount of deferred income tax assets which are more likely than not to be realized is primarily dependent on projections of future earnings, which are subject to uncertainty and estimates that may change given economic conditions and other factors. The realization of deferred income tax assets is assessed and a valuation allowance is recorded if it is "more likely than not" that all or a portion of the deferred tax asset will not be realized. "More likely than not" is defined as greater than a 50% chance. All available evidence, both positive and negative is considered to determine whether, based on the weight of that evidence, a valuation allowance is needed. At December 31, 2015 total deferred tax assets were approximately $4,603,000 and total deferred tax liabilities were approximately $1,680,000 for a net deferred tax asset of $2,923,000. The Company’s deferred tax assets primarily relate timing differences in the tax deductibility of impairment charges on other real estate owned, deprecation on premises and equipment, the provision for loan losses and deferred compensation. Based upon our analysis of available evidence, management of the Company determined that it is "more likely than not" that all of our deferred income tax assets as of December 31, 2015 and 2014 will be fully realized and therefore no valuation allowance was recorded. On the consolidated balance sheet, net deferred tax assets are included in accrued interest receivable and other assets. The provision for income taxes differs from amounts computed by applying the statutory Federal income tax rate to operating income before income taxes. The significant items comprising these differences consisted of the following: 2015 2014 2013 Federal income tax, at statutory rate 34.0 % 34.0 % 34.0 % State franchise tax, net of Federal tax effect 6.9 % 6.9 % 6.0 % Interest on obligations of states and political subdivisions (1.3 )% (0.7 )% (0.1 )% Net increase in cash surrender value of bank owned life insurance (1.2 )% (1.5 )% (2.1 )% Other 0.6 % 0.7 % 0.9 % Effective tax rate 39.0 % 39.4 % 38.7 % At year-end 2015, the Company had state operating loss carry-forwards of approximately $62,000 which expire at various dates from 2029 to 2031. Deferred tax assets are recognized for net operating losses because the benefit is more likely than not to be realized. The Company and its subsidiary file income tax returns in the U.S. federal and California jurisdictions. The Company conducts all of its business activities in the states of California and Nevada. There are currently no pending U.S. federal, state, and local income tax or non-U.S. income tax examinations by tax authorities. With few exceptions, the Company is no longer subject to tax examinations by U.S. Federal taxing authorities for years ended before December 31, 2012, and by state and local taxing authorities for years ended before December 31, 2011. The unrecognized tax benefits

Note 15 - Related Party Transac

Note 15 - Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	1 5 . RELATED PARTY TRANSACTIONS During the normal course of business, the Company enters into transactions with related parties, including executive officers and directors. The following is a summary of the aggregate activity involving related party borrowers during 2015: Balance, January 1, 2015 $ 1,749,000 Disbursements 2,673,000 Amounts repaid (1,173,000 ) Balance, December 31, 2015 $ 3,249,000 Undisbursed commitments to related parties, December 31, 2015 $ 1,518,000

Note 16 - Employee Benefit Plan

Note 16 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	16. EMPLOYEE BENEFIT PLANS Profit Sharing Plan The Plumas Bank Profit Sharing Plan commenced April 1, 1988 and is available to employees meeting certain service requirements. Under the Plan, employees are able to defer a selected percentage of their annual compensation. Included under the Plan's investment options is the option to invest in Company stock. During 2015, the Company’s contribution consisted of a matching amount of 25% of the employee’s contribution up to a total of 2% of the employee’s compensation totaling $111,000. No contribution was made for the years ended December 31, 2014 and 2013. Salary Continuation and Retirement Agreements Salary continuation and retirement agreements are in place for the Company’s president and seven members of the Board of Directors as well as five former executives and four former directors. Under these agreements, the directors and executives will receive monthly payments for twelve to fifteen years, respectively, after retirement. The estimated present value of these future benefits is accrued over the period from the effective dates of the agreements until the participants' expected retirement dates. The expense recognized under these plans for the years ended December 31, 2015, 2014 and 2013 totaled $258,000, $289,000 and $286,000, respectively. Accrued compensation payable under these plans totaled $3,973,000 and $4,007,000 at December 31, 2015 and 2014, respectively. In connection with these agreements, the Bank purchased single premium life insurance policies with cash surrender values totaling $12,187,000 and $11,845,000 at December 31, 2015 and 2014, respectively. Income earned on these policies, net of expenses, totaled $342,000, $341,000 and $344,000 for the years ended December 31, 2015, 2014 and 2013, respectively.

Note 17 - Parent Only Condensed

Note 17 - Parent Only Condensed Financial Statements	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	17. PARENT ONLY CONDENSED FINANCIAL STATEMENTS CONDENSED BALANCE SHEETS December 31, 2015 and 2014 2015 2014 ASSETS Cash and cash equivalents $ 849,000 $ 628,000 Investment in bank subsidiary 56,295,000 53,865,000 Other assets 552,000 790,000 Total assets $ 57,696,000 $ 55,283,000 LIABILITIES AND SHAREHOLDERS' EQUITY Other liabilities $ 15,000 $ 22,000 Note payable 4,875,000 1,000,000 Subordinated debenture - 7,454,000 Junior subordinated deferrable interest debentures 10,310,000 10,310,000 Total liabilities 15,200,000 18,786,000 Shareholders' equity: Common stock 6,475,000 6,312,000 Retained earnings 36,063,000 30,245,000 Accumulated other comprehensive loss (42,000 ) (60,000 ) Total shareholders' equity 42,496,000 36,497,000 Total liabilities and shareholders' equity $ 57,696,000 $ 55,283,000 CONDENSED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the Years Ended December 31, 2015, 2014 and 2013 2015 2014 2013 Income: Dividends declared by bank subsidiary $ 4,000,000 $ 2,500,000 $ 4,500,000 Earnings from investment in Plumas Statutory Trusts I and II 9,000 9,000 9,000 Total income 4,009,000 2,509,000 4,509,000 Expenses: Interest on note payable 155,000 111,000 23,000 Interest on subordinated debenture 219,000 756,000 541,000 Interest on junior subordinated deferrable interest debentures 306,000 303,000 313,000 Other expenses 206,000 211,000 309,000 Total expenses 886,000 1,381,000 1,186,000 Income before equity in undistributed income of subsidiary 3,123,000 1,128,000 3,323,000 Equity in undistributed income (loss) of subsidiary 2,353,000 3,111,000 (330,000 ) Income before income taxes 5,476,000 4,239,000 2,993,000 Income tax benefit 342,000 499,000 438,000 Net income $ 5,818,000 $ 4,738,000 $ 3,431,000 Total comprehensive income $ 5,836,000 $ 5,841,000 $ 1,939,000 CONDENSED STATEMENTS OF CASH FLOWS For the Years Ended December 31, 2015, 2014 and 2013 2015 2014 2013 Cash flows from operating activities: Net income $ 5,818,000 $ 4,738,000 $ 3,431,000 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed (income) loss of subsidiary (2,353,000 ) (3,111,000 ) 330,000 Amortization of discount on debentures 45,000 159,000 113,000 Stock-based compensation expense 17,000 14,000 4,000 Decrease in other assets 238,000 207,000 285,000 Decrease in other liabilities (7,000 ) (11,000 ) (990,000 ) Net cash provided by operating activities 3,758,000 1,996,000 3,173,000 Cash flows from financing activities: Issuance of subordinated debt, net of discount - - 7,182,000 Redemption of subordinated debt (7,500,000 ) - - Issuance of common stock warrant - - 318,000 Issuance of note payable - - 3,000,000 Increase in note payable 4,000,000 Payment on note payable (125,000 ) (2,000,000 ) - Repurchase of common stock warrant - - (234,000 ) Redemption of preferred stock - - (11,384,000 ) Proceeds from exercise of stock options 88,000 34,000 34,000 Payment of cash dividends on preferred stock - - (1,968,000 ) Net cash used in financing activities (3,537,000 ) (1,966,000 ) (3,052,000 ) Increase in cash and cash equivalents 221,000 30,000 121,000 Cash and cash equivalents at beginning of year 628,000 598,000 477,000 Cash and cash equivalents at end of year $ 849,000 $ 628,000 $ 598,000

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Plumas Bank. All significant intercompany balances and transactions have been eliminated. Plumas Statutory Trust I and Trust II are not consolidated into the Company's consolidated financial statements and, accordingly, are accounted for under the equity method. The Company's investment in Trust I of $311,000 and Trust II of $163,000 are included in accrued interest receivable and other assets on the consolidated balance sheet. The junior subordinated deferrable interest debentures issued and guaranteed by the Company and held by Trust I and Trust II are reflected as debt on the consolidated balance sheet. The accounting and reporting policies of Plumas Bancorp and subsidiary conform with accounting principles generally accepted in the United States of America and prevailing practices within the banking industry.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made to prior years’ balances to conform to the classifications used in 2015. These reclassifications had no impact on the Company’s consolidated financial position, results of operations or net change in cash and cash equivalents.
Segment Reporting, Policy [Policy Text Block]	Segment Information Management has determined that since all of the banking products and services offered by the Company are available in each branch of the Bank, all branches are located within the same economic environment and management does not allocate resources based on the performance of different lending or transaction activities, it is appropriate to aggregate the Bank branches and report them as a single operating segment. No customer accounts for more than 10 percent of revenues for the Company or the Bank.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. The allowance for loan losses, loan servicing rights, deferred tax assets, and fair values of financial instruments are particularly subject to change.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For the purpose of the statement of cash flows, cash and due from banks and Federal funds sold are considered to be cash equivalents. Generally, Federal funds are sold for one day periods. Cash held with other federally insured institutions in excess of FDIC limits as of December 31, 2015 was $9.8 million. Net cash flows are reported for customer loans and deposit transactions and repurchase agreements.
Investment, Policy [Policy Text Block]	Investment Securities Investments are classified into one of the following categories: ● Available-for-sale securities reported at fair value, with unrealized gains and losses excluded from earnings and reported, net of taxes, as accumulated other comprehensive income (loss) within shareholders' equity. ● Held-to-maturity securities, which management has the positive intent and ability to hold, reported at amortized cost, adjusted for the accretion of discounts and amortization of premiums. As of December 31, 2015 and 2014 the Company did not have any investment securities classified as held-to-maturity. Management determines the appropriate classification of its investments at the time of purchase and may only change the classification in certain limited circumstances. As of December 31, 2015 and 2014 the Company did not have any investment securities classified as trading and gains or losses on the sale of securities are computed on the specific identification method. Interest earned on investment securities is reported in interest income, net of applicable adjustments for accretion of discounts and amortization of premiums accounted for by the level yield method with no pre-payment anticipated. An investment security is impaired when its carrying value is greater than its fair value. Investment securities that are impaired are evaluated on at least a quarterly basis and more frequently when economic or market conditions warrant such an evaluation to determine whether such a decline in their fair value is other than temporary. Management utilizes criteria such as the magnitude and duration of the decline and the intent and ability of the Company to retain its investment in the securities for a period of time sufficient to allow for an anticipated recovery in fair value, in addition to the reasons underlying the decline, to determine whether the loss in value is other than temporary. The term "other than temporary" is not intended to indicate that the decline is permanent, but indicates that the prospects for a near-term recovery of value is not necessarily favorable, or that there is a lack of evidence to support a realizable value equal to or greater than the carrying value of the investment. Once a decline in value is determined to be other than temporary, and management does not intend to sell the security or it is more likely than not that the Company will not be required to sell the security before recovery, only the portion of the impairment loss representing credit exposure is recognized as a charge to earnings, with the balance recognized as a charge to other comprehensive income. If management intends to sell the security or it is more likely than not that the Company will be required to sell the security before recovering its forecasted cost, the entire impairment loss is recognized as a charge to earnings.
Investment In Federal Home Loan Bank Stock [Policy Text Block]	Investment in Federal Home Loan Bank Stock As a member of the Federal Home Loan Bank (FHLB) System, the Bank is required to maintain an investment in the capital stock of the FHLB. The investment is carried at cost classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. At December 31, 2015 and 2014, FHLB stock totaled $2,380,000. On the consolidated balance sheet, FHLB stock is included in accrued interest receivable and other assets.
Finance, Loan and Lease Receivables, Held-for-sale, Policy [Policy Text Block]	Loans Held for Sale, Loan Sales and Servicing Included in the loan portfolio are loans which are 75% to 85% guaranteed by the Small Business Administration (SBA), US Department of Agriculture Rural Business Cooperative Service (RBS) and Farm Services Agency (FSA). The guaranteed portion of these loans may be sold to a third party, with the Bank retaining the unguaranteed portion. The Company can receive a premium in excess of the adjusted carrying value of the loan at the time of sale. As of December 31, 2015 and 2014 the Company had $2.1 million and $3.0 million, respectively in government guaranteed loans held for sale. Loans held for sale are recorded at the lower of cost or fair value and therefore may be reported at fair value on a non-recurring basis. The fair values for loans held for sale are based on either observable transactions of similar instruments or formally committed loan sale prices. Government guaranteed loans with unpaid balances of $86,589,000 and $76,797,000 were being serviced for others at December 31, 2015 and 2014, respectively. The Company accounts for the transfer and servicing of financial assets based on the fair value of financial and servicing assets it controls and liabilities it has assumed, derecognizes financial assets when control has been surrendered, and derecognizes liabilities when extinguished. Servicing rights acquired through 1) a purchase or 2) the origination of loans which are sold or securitized with servicing rights retained are recognized as separate assets or liabilities. Servicing assets or liabilities are recorded at fair value and are subsequently amortized in proportion to and over the period of the related net servicing income or expense. Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual grouping, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular grouping, a reduction of the allowance may be recorded as an increase to income. Changes in valuation allowances are reported with non-interest income on the statement of income. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. The Company's investment in the loan is allocated between the retained portion of the loan and the sold portion of the loan based on their fair values on the date the loan is sold. The gain on the sold portion of the loan is recognized as income at the time of sale. The carrying value of the retained portion of the loan is discounted based on the estimated value of a comparable non-guaranteed loan.
Finance, Loan and Lease Receivables, Held-for-investment, Policy [Policy Text Block]	Loans Loans that management has the intent and ability to hold for foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of purchase premiums or discounts, deferred loan fees and costs, and an allowance for loan losses. Loans, if any, that are transferred from loans held for sale are carried at the lower of principal balance or market value at the date of transfer, adjusted for accretion of discounts. Interest is accrued daily based upon outstanding loan balances. Past due status is based on the contractual terms of the loan. Subsequent payments on these loans, or payments received on nonaccrual loans for which the ultimate collectability of principal is not in doubt, are applied first to earned but unpaid interest and then to principal. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Loan origination fees, commitment fees, direct loan origination costs and purchased premiums and discounts on loans are deferred and recognized as an adjustment of yield, to be amortized to interest income over the contractual term of the loan. The unamortized balance of deferred fees and costs is reported as a component of net loans. The Company may acquire loans through a business combination or a purchase for which differences may exist between the contractual cash flows and the cash flows expected to be collected due, at least in part, to credit quality. When the Company acquires such loans, the yield that may be accreted (accretable yield) is limited to the excess of the Company's estimate of undiscounted cash flows expected to be collected over the Company's initial investment in the loan. The excess of contractual cash flows over cash flows expected to be collected may not be recognized as an adjustment to yield, loss, or a valuation allowance. Subsequent increases in cash flows expected to be collected generally should be recognized prospectively through adjustment of the loan's yield over its remaining life. Decreases in cash flows expected to be collected should be recognized as an impairment. The Company may not "carry over" or create a valuation allowance in the initial accounting for loans acquired under these circumstances. At December 31, 2015 and 2014, there were no such loans being accounted for under this policy.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan Losses The allowance for loan losses is an estimate of probable incurred credit losses inherent in the Company's loan portfolio that have been incurred as of the balance-sheet date. The allowance is established through a provision for loan losses which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan growth. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The overall allowance consists of two primary components, specific reserves related to impaired loans and general reserves for inherent losses related to loans that are not impaired but collectively evaluated for impairment. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. Loans determined to be impaired are individually evaluated for impairment. When a loan is impaired, the Company measures impairment based on the present value of expected future cash flows discounted at the loan's effective interest rate, except that as a practical expedient, it may measure impairment based on a loan's observable market price, or the fair value of the collateral if the loan is collateral dependent. A loan is collateral dependent if the repayment of the loan is expected to be provided solely by the underlying collateral. A restructuring of a debt constitutes a troubled debt restructuring (TDR) if the Company, for economic or legal reasons related to the debtor's financial difficulties, grants a concession to the debtor that it would not otherwise consider. Restructured workout loans typically present an elevated level of credit risk as the borrowers are not able to perform according to the original contractual terms. Loans that are reported as TDRs are considered impaired and measured for impairment as described above. The determination of the general reserve for loans that are not impaired is based on estimates made by management, to include, but not limited to, consideration of historical losses by portfolio segment from January 1, 2008 (the beginning of the latest business cycle as determined by management) to the most current balance sheet date, internal asset classifications, and qualitative factors to include economic trends in the Company’s service areas, industry experience and trends, geographic concentrations, estimated collateral values, the Company’s underwriting policies, the character of the loan portfolio, and probable incurred losses inherent in the portfolio taken as a whole. The Company maintains a separate allowance for each portfolio segment (loan type). These portfolio segments include commercial, agricultural, real estate construction (including land and development loans), commercial real estate mortgage, residential mortgage, home equity loans, automobile loans and other loans primarily consisting of consumer installment loans and credit card receivables. The allowance for loan losses attributable to each portfolio segment, which includes both impaired loans and loans that are not impaired, is combined to determine the Company’s overall allowance, and is included as a component of loans on the consolidated balance sheet. The Company assigns a risk rating to all loans, with the exception of automobile and other loans and periodically, but not less than annually, performs detailed reviews of all such loans over $100,000 to identify credit risks and to assess the overall collectability of the portfolio. These risk ratings are also subject to examination by independent specialists engaged by the Company and the Company’s regulators. During these internal reviews, management monitors and analyzes the financial condition of borrowers and guarantors, trends in the industries in which borrowers operate and the fair values of collateral securing these loans. These credit quality indicators are used to assign a risk rating to each individual loan. The risk ratings can be grouped into five major categories, defined as follows: Pass Watch Substandard collateral support, failure to complete construction on time or the project's failure to fulfill economic expectations. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful Loans classified doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions and values, highly questionable and improbable. Loss The general reserve component of the allowance for loan losses associated with loans collectively evaluated for impairment also consists of reserve factors that are based on management's assessment of the following for each portfolio segment: (1) historical losses and (2) other qualitative factors, including inherent credit risk. These reserve factors are inherently subjective and are driven by the repayment risk associated with each portfolio segment described on the next page. Commercial – Agricultural – Real estate – Residential and H ome E quity L ines of C redit – unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers' capacity to repay their obligations may be deteriorating. R e al e state – Commercial – Real estate – Construction and Land Development – Automobile – Economic trends determined by unemployment rates and other key economic indicators are closely correlated to the credit quality of these loans. Weak economic trends indicate that the borrowers' capacity to repay their obligations may be deteriorating . Other – Although management believes the allowance to be adequate, ultimate losses may vary from its estimates. At least quarterly, the Board of Directors and management review the adequacy of the allowance, including consideration of the relative risks in the portfolio, current economic conditions and other factors. If the Board of Directors and management determine that changes are warranted based on those reviews, the allowance is adjusted. In addition, the Company's The Company also maintains a separate allowance for off-balance-sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for these commitments totaled $200,000 and $141,000 at December 31, 2015 and 2014, respectively and is included in accrued interest payable and other liabilities in the consolidated balance sheet.
Other Real Estate [Policy Text Block]	Other Real Estate Other real estate owned relates to real estate acquired in full or partial settlement of loan obligations, which was $1,756,000 ($3,106,000 less a valuation allowance of $1,350,000) at December 31, 2015 and $3,590,000 ($5,884,000 less a valuation allowance of $2,294,000) at December 31, 2014. Of these amounts $84,000 at December 31, 2015 and $146,000 at December 31, 2014 represent foreclosed residential real estate property. There was one consumer mortgage loans with a balance of $23 thousand secured by residential real estate properties for which formal foreclosure proceedings are in process at December 31, 2015. There were no consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings were in process at December 31, 2014. Proceeds from sales of other real estate owned totaled $2,281,000, $3,399,000 and $2,404,000 for the years ended December 31, 2015, 2014 and 2013, respectively. For the years ended December 31, 2015, 2014 and 2013 the Company recorded gains on sale of other real estate owned of $198,000, $101,000 and $171,000, respectively. Other real estate owned is initially recorded at fair value less cost to sell when acquired, any excess of the Bank's recorded investment in the loan balance and accrued interest income over the estimated fair value of the property less costs to sell is charged against the allowance for loan losses. A valuation allowance for losses on other real estate is maintained to provide for temporary declines in value. The allowance is established through a provision for losses on other real estate which is included in other expenses. Subsequent gains or losses on sales or write-downs resulting from permanent impairment are also recorded in other expenses as incurred. The following table provides a summary of the change in the OREO balance for the years ended December 31, 2015 and 2014: Year Ended December 31, 2015 2014 Beginning balance $ 3,590,000 $ 6,399,000 Additions 328,000 729,000 Dispositions (2,083,000 ) (3,298,000 ) Write-downs (79,000 ) ( 240,000 ) Ending balance $ 1,756,000 $ 3,590,000
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets consist of core deposit intangibles related to branch acquisitions and are amortized using the straight-line method over a period not to exceed fifteen years. The Company evaluates the recoverability and remaining useful life annually to determine whether events or circumstances warrant a revision to the intangible asset or the remaining period of amortization. There were no such events or circumstances during the periods presented. At December 31, 2015 and 2014, intangible assets totaled $94,000 and $0, respectively.
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is determined using the straight-line method over the estimated useful lives of the related assets. The useful lives of premises are estimated to be twenty to thirty years. The useful lives of furniture, fixtures and equipment are estimated to be two to ten years. Leasehold improvements are amortized over the life of the asset or the life of the related lease, whichever is shorter. When assets are sold or otherwise disposed of, the cost and related accumulated depreciation or amortization are removed from the accounts, and any resulting gain or loss is recognized in income for the period. The cost of maintenance and repairs is charged to expense as incurred. The Company evaluates premises and equipment for financial impairment as events or changes in circumstances indicate that the carrying amount of such assets may not be fully recoverable.
Bank Owned Life Insurance [Policy Text Block]	Bank Owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company files its income taxes on a consolidated basis with its subsidiary. Income tax expense is the total of current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are recognized for the tax consequences of temporary differences between the reported amount of assets and liabilities and their tax bases. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. A valuation allowance is recognized if, based on the weight of available evidence management believes it is more likely than not that some portion or all of the deferred tax assets will not be realized. On the consolidated balance sheet, net deferred tax assets are included in accrued interest receivable and other assets.
Income Tax Uncertainties, Policy [Policy Text Block]	Accounting for Uncertainty in Income Taxes When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest expense and penalties associated with unrecognized tax benefits, if any, are classified as income tax expense in the consolidated income statement. There have been no significant changes to unrecognized tax benefits or accrued interest and penalties for the years ended December 31, 2015 and 2014.
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share Basic earnings per share (EPS), which excludes dilution, is computed by dividing income available to common stockholders (net income plus discount on redemption of preferred stock less preferred dividends and accretion) by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted EPS.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income Comprehensive income consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale which are also recognized as separate components of equity. The amount reclassified out of other accumulated comprehensive income relating to realized gains on securities available for sale was $21,000 and $128,000 for 2015 and 2014, with the related tax effect of $9,000 and $53,000, respectively. There were no sales of available for sale investment securities during the year ended December 31, 2013.
Dividends [Policy Text Block]	Dividend Restrictions Banking regulations require maintaining certain capital levels and may limit the dividend paid by the bank to the holding company or by the holding company to shareholders.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation Compensation expense related to the Company’s Stock Option Plans, net of related tax benefit, recorded in 2015, 2014 and 2013 totaled $70,000, $75,000 and $37,000 or $0.01, $0.02 and $0.01 per diluted share, respectively. Compensation expense is recognized over the vesting period on a straight line accounting basis. The Company determines the fair value of options on the date of grant using a Black-Scholes-Merton option pricing model that uses assumptions based on expected option life, expected stock volatility and the risk-free interest rate. The expected volatility assumptions used by the Company are based on the historical volatility of the Company’s common stock over the most recent period commensurate with the estimated expected life of the Company’s stock options. The Company bases its expected life assumption on its historical experience and on the terms and conditions of the stock options it grants to employees. The risk-free rate is based on the U.S. Treasury yield curve for the periods within the contractual life of the options in effect at the time of the grant. The Company also makes assumptions regarding estimated forfeitures that will impact the total compensation expenses recognized under the Plans. During 2014 the Company granted options to purchase 110,400 shares of common stock. The fair value of each option was estimated on the date of grant using the following assumptions. 2014 Expected life of stock options (in years) 5.2 Risk free interest rate 1.64 % Volatility 63.8 % Dividend yields 2.00 % Weighted-average fair value of options granted during the year $3.02 No options were granted during the years ended December 31, 2015 and 2013.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In January 2014, the FASB issued ASU No. 2014-04, Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure. The objective of this guidance is to clarify when an in substance repossession or foreclosure occurs, that is, when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. ASU No. 2014-04 states that an in substance repossession or foreclosure occurs, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan, upon either (1) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure or (2) the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. Additionally, ASU No. 2014-04 requires interim and annual disclosure of both (1) the amount of foreclosed residential real estate property held by the creditor and (2) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. ASU No. 2014-04 is effective for interim and annual reporting periods beginning after December 15, 2014. The adoption of ASU No. 2014-04 did not have a material impact on the Company's Financial Statements. In June 2014, the FASB issued ASU No. 2014-11, Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures. The Update improves the financial reporting of repurchase agreements and other similar transactions through a change in accounting for repurchase-to-maturity transactions and repurchase financings, and the introduction of two new disclosure requirements. New disclosures are required for (1) transfers accounted for as sales in transactions that are economically similar to repurchase agreements, in which the transferor retains substantially all of the exposure to the economic return on the transferred financial asset throughout the term of the transaction and (2) repurchase agreements, securities lending transactions, and repurchase-to-maturity transactions accounted for as secured borrowings about the nature of collateral pledged and the time to maturity of those transactions The adoption of ASU No. 2014-11 did not have a material impact on the Company's Financial Statements. Pending Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09 Revenue from Contracts with Customers. This update to the ASC is the culmination of efforts by the FASB and the International Accounting Standards Board (IASB) to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards (IFRS). ASU 2014-09 supersedes Topic 605 – Revenue Recognition and most industry-specific guidance. The core principal of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance in ASU 2014-09 describes a 5-step process entities can apply to achieve the core principle of revenue recognition and requires disclosures sufficient to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers and the significant judgments used in determining that information. This update was originally effective for annual reporting periods beginning on or after December 15, 2016 and interim periods therein and requires expanded disclosures. In July 2015 the FASB issued a deferral of ASU 2014-09 of one year making it effective for annual reporting periods beginning on or after December 15, 2017 while also providing for early adoption but not before the original effective date. The Company is currently evaluating the effects of ASU 2014-09 on its financial statements and disclosures, if any. On January 5, 2016, the FASB issued Accounting Standards Update 2016-01, Financial Instruments–Overall: Recognition and Measurement of Financial Assets and Financial Liabilities. Changes made to the current measurement model primarily affect the accounting for equity securities with readily determinable fair values, where changes in fair value will impact earnings instead of other comprehensive income. The accounting for other financial instruments, such as loans, investments in debt securities, and financial liabilities is largely unchanged. The Update also changes the presentation and disclosure requirements for financial instruments including a requirement that public business entities use exit price when measuring the fair value of financial instruments measured at amortized cost for disclosure purposes. This Update is generally effective for public business entities in fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating the effects of ASU 2016-01 on its financial statements and disclosures. On February 25, 2016, the Financial Accounting Standards Board issued ASU 2016-02, Leases. The most significant change for lessees is the requirement under the new guidance to recognize right-of-use assets and lease liabilities for all leases not considered short-term leases, which is generally defined as a lease term of less than 12 months. This change will result in lessees recognizing right-of-use assets and lease liabilities for most leases currently accounted for as operating leases under current lease accounting guidance. The amendments in this Update are effective for interim and annual periods beginning after December 15, 2018. The Company is currently evaluating the effects of ASU 2016-02 on its financial statements and disclosures.

Note 2 - Summary of Significa26

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Other Real Estate Foreclosed [Table Text Block]	Year Ended December 31, 2015 2014 Beginning balance $ 3,590,000 $ 6,399,000 Additions 328,000 729,000 Dispositions (2,083,000 ) (3,298,000 ) Write-downs (79,000 ) ( 240,000 ) Ending balance $ 1,756,000 $ 3,590,000
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2014 Expected life of stock options (in years) 5.2 Risk free interest rate 1.64 % Volatility 63.8 % Dividend yields 2.00 % Weighted-average fair value of options granted during the year $3.02

Note 3 - Fair Value Measureme27

Note 3 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at December 31, 2015 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 68,195,000 $ 68,195,000 $ 68,195,000 Investment securities 96,704,000 $ 96,704,000 96,704,000 Loans, net 396,833,000 $ 395,338,000 395,338,000 FHLB stock 2,380,000 N/A Accrued interest receivable 2,048,000 26,000 328,000 1,694,000 2,048,000 Financial liabilities: Deposits 527,276,000 475,013,000 52,287,000 527,300,000 Repurchase agreements 7,671,000 7,671,000 7,671,000 Note payable 4,875,000 4,875,000 4,875,000 Junior subordinated deferrable interest debentures 10,310,000 6,662,000 6,662,000 Accrued interest payable 58,000 8,000 38,000 12,000 58,000 Fair Value Measurements at December 31, 2014 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 45,574,000 $ 45,574,000 $ 45,574,000 Investment securities 90,320,000 $ 90,320,000 90,320,000 Loans, net 366,787,000 $ 368,442,000 368,442,000 FHLB stock 2,380,000 N/A Accrued interest receivable 1,727,000 281,000 1,446,000 1,727,000 Financial liabilities: Deposits 467,891,000 411,549,000 56,364,000 467,913,000 Repurchase agreements 9,626,000 9,626,000 9,626,000 Note payable 1,000,000 1,000,000 1,000,000 Subordinated debenture 7,454,000 7,313,000 7,313,000 Junior subordinated deferrable interest debentures 10,310,000 6,636,000 6,636,000 Accrued interest payable 72,000 7,000 47,000 18,000 72,000
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at December 31, 2015 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government-sponsored agencies $ 1,977,000 $ 1,977,000 $ - U.S. Government-sponsored agencies collateralized by mortgage obligations- residential 72,370,000 72,370,000 Obligations of states and political subdivisions 22,357,000 22,357,000 $ 96,704,000 $ - $ 96,704,000 $ - Fair Value Measurements at December 31, 2014 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government-sponsored agencies $ 7,002,000 $ 7,002,000 $ - U.S. Government-sponsored agencies collateralized by mortgage obligations- residential 70,280,000 70,280,000 Obligations of states and political subdivisions 12,532,000 12,532,000 Corporate debt 506,000 506,000 $ 90,320,000 $ - $ 90,320,000 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements at December 31, 2015 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Gains (Losses) Assets: Impaired loans: Commercial $ - $ - $ - $ - $ - Agricultural - - - Real estate – residential - - - Real estate – commercial 1,214,000 1,214,000 - Real estate – construction and land development 30,000 30,000 (53,000 ) Equity lines of credit 83,000 83,000 6,000 Auto - - - Other - - - Total impaired loans 1,327,000 - - 1,327,000 (47,000 ) Other real estate: Real estate – residential - - - Real estate – commercial 156,000 156,000 (127,000 ) Real estate – construction and land development 1,516,000 1,516,000 75,000 Equity lines of credit 84,000 84,000 (27,000 ) Total other real estate 1,756,000 - - 1,756,000 (79,000 ) $ 3,083,000 $ - $ - $ 3,083,000 $ (126,000 ) Fair Value Measurements at December 31, 2014 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Gains (Losses) Assets: Impaired loans: Commercial $ - $ - $ - $ - $ - Agricultural - - - Real estate – residential 838,000 838,000 (16,000 ) Real estate – commercial 1,479,000 1,479,000 (43,000 ) Real estate – construction and land development 27,000 27,000 (62,000 ) Equity lines of credit 80,000 80,000 (4,000 ) Auto - - - Other - - - Total impaired loans 2,424,000 - - 2,424,000 (125,000 ) Other real estate: Real estate – residential 146,000 146,000 (17,000 ) Real estate – commercial 1,052,000 1,052,000 (33,000 ) Real estate – construction and land development 1,984,000 1,984,000 (138,000 ) Equity lines of credit 408,000 408,000 (52,000 ) Total other real estate 3,590,000 - - 3,590,000 (240,000 ) $ 6,014,000 $ - $ - $ 6,014,000 $ (365,000 )
Fair Value Inputs, Assets, Quantitative Information [Table Text Block]	Range Range Description Fair Value 12/31/2015 Fair Value 12/31/2014 Valuation Technique Significant Unobservable Input (Weighted Average) 12/31/2015 (Weighted Average) 12/31/2014 Impaired Loans: Commercial $ - $ - Sales Comparison Adjustment for differences between comparable sales N/A N/A Agricultural $ - $ - Sales Comparison Adjustment for differences between comparable sales N/A N/A RE – Residential $ - $ 838 Sales Comparison Adjustment for differences between comparable sales N/A 8% (8%) RE – Commercial $ 1,214 $ 1,479 Sales Comparison Adjustment for differences between comparable sales 9% - 12% (10%) 9% - 12% (10%) Land and Construction $ 30 $ 27 Sales Comparison Adjustment for differences between comparable sales 8% (8%) 8% (8%) Equity Lines of Credit $ 83 $ 80 Sales Comparison Adjustment for differences between comparable sales 8% (8%) 8% (8%) Other Real Estate: RE – Residential $ - $ 146 Sales Comparison Adjustment for differences between comparable sales N/A 10% (10%) Land and Construction $ 1,516 $ 1,984 Sales Comparison Adjustment for differences between comparable sales 10% (10%) 10% (10%) RE – Commercial $ 156 $ 1,052 Sales Comparison Adjustment for differences between comparable sales 10% (10%) 10% (10%) Equity Lines of Credit $ 84 $ 408 Sales Comparison Adjustment for differences between comparable sales 10% (10%) 10% (10%)

Note 4 - Investment Securities

Note 4 - Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	Available-for-Sale 2015 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies $ 1,994,000 $ - $ (17,000 ) $ 1,977,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 72,965,000 56,000 (651,000 ) 72,370,000 Obligations of states and political subdivisions 21,817,000 548,000 (8,000 ) 22,357,000 $ 96,776,000 $ 604,000 $ (676,000 ) $ 96,704,000 Available-for-Sale 2014 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies $ 7,003,000 $ 19,000 $ (20,000 ) $ 7,002,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 70,610,000 192,000 (522,000 ) 70,280,000 Obligations of states and political subdivisions 12,307,000 234,000 (9,000 ) 12,532,000 Corporate debt 502,000 4,000 - 506,000 $ 90,422,000 $ 449,000 $ (551,000 ) $ 90,320,000
Schedule of Unrealized Loss on Investments [Table Text Block]	December 31, 2015 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Debt securities: U.S. Government- sponsored agencies $ 1,977,000 $ 17,000 $ - $ - $ 1,977,000 $ 17,000 U.S. Government agencies collateralized by mortgage obligations-residential 45,398,000 327,000 11,880,000 324,000 57,278,000 651,000 Obligations of states and political subdivisions 1,037,000 7,000 160,000 1,000 1,197,000 8,000 $ 48,412,000 $ 351,000 $ 12,040,000 $ 325,000 $ 60,452,000 $ 676,000 December 31, 2014 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Debt securities: U.S. Government- sponsored agencies $ 994,000 $ 6,000 $ 2,985,000 $ 14,000 $ 3,979,000 $ 20,000 U.S. Government agencies collateralized by mortgage obligations-residential 4,504,000 17,000 28,643,000 505,000 33,147,000 522,000 Obligations of states and political subdivisions 2,014,000 9,000 - - 2,014,000 9,000 $ 7,512,000 $ 32,000 $ 31,628,000 $ 519,000 $ 39,140,000 $ 551,000
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Cost Estimated Fair Value After one year through five years $ 161,000 $ 160,000 After five years through ten years 16,498,000 16,879,000 After ten years 7,152,000 7,295,000 Investment securities not due at a single maturity date: Government-sponsored mortgage-backed securities 72,965,000 72,370,000 $ 96,776,000 $ 96,704,000

Note 5 - Loans and the Allowa29

Note 5 - Loans and the Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2015
Note 5 - Loans and the Allowance for Loan Losses (Tables) [Line Items]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2015 2014 Commercial $ 37,084,000 $ 31,465,000 Agricultural 39,856,000 35,355,000 Real estate – residential 25,474,000 29,284,000 Real estate – commercial 192,095,000 163,306,000 Real estate – construction & land development 16,188,000 24,572,000 Equity lines of credit 38,327,000 38,972,000 Auto 48,365,000 44,618,000 Other 3,582,000 2,818,000 400,971,000 370,390,000 Deferred loan costs, net 1,940,000 1,848,000 Allowance for loan losses (6,078,000 ) (5,451,000 ) $ 396,833,000 $ 366,787,000
Allowance for Credit Losses on Financing Receivables [Table Text Block]	Year Ended December 31, 2015 2014 2013 Balance, beginning of year $ 5,451,000 $ 5,517,000 $ 5,686,000 Provision charged to operations 1,100,000 1,100,000 1,400,000 Losses charged to allowance (827,000 ) (1,913,000 ) (1,915,000 ) Recoveries 354,000 747,000 346,000 Balance, end of year $ 6,078,000 $ 5,451,000 $ 5,517,000
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Recorded Investment Troubled Debt Restructurings: Auto 2 $ 29,000 $ 29,000
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31 , 201 5 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Grade: Pass $ 35,508 $ 39,426 $ 25,220 $ 185,739 $ 15,048 $ 37,983 $ 338,924 Watch 883 387 149 2,442 247 - 4,108 Substandard 693 43 105 3,914 893 344 5,992 Doubtful - - - - - - - Total $ 37,084 $ 39,856 $ 25,474 $ 192,095 $ 16,188 $ 38,327 $ 349,024 December 31 , 201 4 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Grade: Pass $ 30,176 $ 34,609 $ 28,048 $ 156,329 $ 22,924 $ 38,373 $ 310,459 Watch 789 355 233 2,297 537 146 4,357 Substandard 500 391 1,003 4,680 1,111 453 8,138 Doubtful - - - - - - - Total $ 31,465 $ 35,355 $ 29,284 $ 163,306 $ 24,572 $ 38,972 $ 322,954
Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]	Real Estate- Real Estate- Real Estate- Commercial Agricultural Residential Commercial Construction Equity LOC Auto Other Total Year ended 12/31/15: Allowance for Loan Losses Beginning balance $ 574 $ 225 $ 379 $ 1,701 $ 1,227 $ 691 $ 581 $ 73 $ 5,451 Charge-offs (88 ) (3 ) (132 ) - (55 ) (98 ) (414 ) (37 ) (827 ) Recoveries 167 6 8 - - 6 124 43 354 Provision (14 ) 66 86 824 (298 ) (71 ) 493 14 1,100 Ending balance $ 639 $ 294 $ 341 $ 2,525 $ 874 $ 528 $ 784 $ 93 $ 6,078 Year ended 12/31/14: Allowance for Loan Losses Beginning balance $ 785 $ 164 $ 638 $ 1,774 $ 944 $ 613 $ 449 $ 150 $ 5,517 Charge-offs (191 ) - (127 ) (888 ) (106 ) (205 ) (282 ) (114 ) (1,913 ) Recoveries 89 - 13 6 491 5 73 70 747 Provision (109 ) 61 (145 ) 809 (102 ) 278 341 (33 ) 1,100 Ending balance $ 574 $ 225 $ 379 $ 1,701 $ 1,227 $ 691 $ 581 $ 73 $ 5,451 Year ended 12/31/13: Allowance for Loan Losses Beginning balance $ 855 $ 159 $ 894 $ 1,656 $ 950 $ 736 $ 289 $ 147 $ 5,686 Charge-offs (401 ) - (257 ) (162 ) (735 ) (92 ) (134 ) (134 ) (1,915 ) Recoveries 140 - 94 15 - 1 55 41 346 Provision 191 5 (93 ) 265 729 (32 ) 239 96 1,400 Ending balance $ 785 $ 164 $ 638 $ 1,774 $ 944 $ 613 $ 449 $ 150 $ 5,517 December 31, 2015: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 26 $ - 54 $ 371 $ 269 $ 31 $ - - 751 Ending balance: collectively evaluated for impairment $ 613 $ 294 $ 287 $ 2,154 $ 605 $ 497 $ 784 $ 93 $ 5,327 Loans Ending balance $ 37,084 $ 39,856 $ 25,474 $ 192,095 $ 16,188 $ 38,327 $ 48,365 $ 3,582 $ 400,971 Ending balance: individually evaluated for impairment $ 73 $ 260 $ 1,593 $ 3,129 $ 1,029 $ 311 $ 66 $ - $ 6,461 Ending balance: collectively evaluated for impairment $ 37,011 $ 39,596 $ 23,881 $ 188,966 $ 15,159 $ 38,016 $ 48,299 $ 3,582 $ 394,510 Real Estate- Real Estate- Real Estate- Commercial Agricultural Residential Commercial Construction Equity LOC Auto Other Total December 31, 2014: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 51 $ 65 $ 274 $ 174 $ - $ - $ 564 Ending balance: collectively evaluated for impairment $ 574 $ 225 $ 328 $ 1,636 $ 953 $ 517 $ 581 $ 73 $ 4,887 Loans Ending balance $ 31,465 $ 35,355 $ 29,284 $ 163,306 $ 24,572 $ 38,972 $ 44,618 $ 2,818 $ 370,390 Ending balance: individually evaluated for impairment $ 55 $ 605 $ 2,518 $ 3,643 $ 1,252 $ 415 $ 93 $ 1 $ 8,582 Ending balance: collectively evaluated for impairment $ 31,410 $ 34,750 $ 26,766 $ 159,663 $ 23,320 $ 38,557 $ 44,525 $ 2,817 $ 361,808
Past Due Financing Receivables [Table Text Block]	December 31, 2015 30-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due and Nonaccrual Current Total Commercial $ 457 $ - $ 56 $ 513 $ 36,571 $ 37,084 Agricultural - - - - 39,856 39,856 Real estate - residential 472 - 90 562 24,912 25,474 Real estate - commercial - - 3,130 3,130 188,965 192,095 Real estate – construction & land 9 - 893 902 15,286 16,188 Equity Lines of Credit 8 - 312 320 38,007 38,327 Auto 586 - 65 651 47,714 48,365 Other 15 - - 15 3,567 3,582 Total $ 1,547 $ - $ 4,546 $ 6,093 $ 394,878 $ 400,971 December 31, 2014 30-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due and Nonaccrual Current Total Commercial $ 131 $ - $ 38 $ 169 $ 31,296 $ 31,465 Agricultural - - 339 339 35,016 35,355 Real estate - residential 292 - 985 1,277 28,007 29,284 Real estate - commercial - - 3,643 3,643 159,663 163,306 Real estate – construction & land 345 - 1,111 1,456 23,116 24,572 Equity Lines of Credit 194 - 415 609 38,363 38,972 Auto 601 - 93 694 43,924 44,618 Other 43 - 1 44 2,774 2,818 Total $ 1,606 $ - $ 6,625 $ 8,231 $ 362,159 $ 370,390
Impaired Financing Receivables [Table Text Block]	As of December 31, 2015: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ 47 $ 47 $ 39 $ 1 Agricultural 260 260 262 20 Real estate – residential 1,347 1,359 1,346 79 Real estate – commercial 1,976 2,622 2,057 - Real estate – construction & land 221 221 232 - Equity Lines of Credit 199 199 156 - Auto 65 65 21 - Other - - - - With an allowance recorded: Commercial $ 26 $ 26 $ 26 $ 29 $ - Agricultural - - - - - Real estate – residential 245 245 54 246 11 Real estate – commercial 1,154 1,154 371 1,203 - Real estate – construction & land 808 808 269 822 8 Equity Lines of Credit 113 113 31 115 - Auto - - - - - Other - - - - - Total: Commercial $ 73 $ 73 $ 26 $ 68 $ 1 Agricultural 260 260 - 262 20 Real estate – residential 1,592 1,604 54 1,592 90 Real estate – commercial 3,130 3,776 371 3,260 - Real estate – construction & land 1,029 1,029 269 1,054 8 Equity Lines of Credit 312 312 31 271 - Auto 65 65 - 21 - Other - - - - - Total $ 6,461 $ 7,119 $ 751 $ 6,528 $ 119 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2014: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ 55 $ 55 $ 61 $ 1 Agricultural 605 605 605 51 Real estate – residential 1,422 1,433 1,443 80 Real estate – commercial 3,389 4,036 2,460 - Real estate – construction & land 495 495 512 9 Equity Lines of Credit 121 121 130 - Auto 93 93 81 - Other 1 1 - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 1,096 1,102 51 1,112 11 Real estate – commercial 254 254 65 589 - Real estate – construction & land 757 757 274 778 - Equity Lines of Credit 294 294 174 299 - Auto - - - - - Other - - - - - Total: Commercial $ 55 $ 55 $ - $ 61 $ 1 Agricultural 605 605 - 605 51 Real estate – residential 2,518 2,535 51 2,555 91 Real estate – commercial 3,643 4,290 65 3,049 - Real estate – construction & land 1,252 1,252 274 1,290 9 Equity Lines of Credit 415 415 174 429 - Auto 93 93 - 81 - Other 1 1 - - - Total $ 8,582 $ 9,246 $ 564 $ 8,070 $ 152 As of December 31, 2013: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ 1,224 $ 1,493 $ 1,239 $ 3 Agricultural 267 267 267 20 Real estate – residential 2,024 2,035 2,057 89 Real estate – commercial 2,237 2,675 2,489 53 Real estate – construction & land 1,325 1,325 1,384 79 Equity Lines of Credit 339 339 294 9 Auto 77 77 20 3 Other - - - - With an allowance recorded: Commercial $ 100 $ 100 $ 79 $ 58 $ - Agricultural - - - - - Real estate – residential 451 451 200 452 10 Real estate – commercial 837 837 232 994 - Real estate – construction & land 412 412 13 417 25 Equity Lines of Credit 522 522 105 511 7 Auto - - - - - Other - - - - - Total: Commercial $ 1,324 $ 1,593 $ 79 $ 1,297 $ 3 Agricultural 267 267 - 267 20 Real estate – residential 2,475 2,486 200 2,509 99 Real estate – commercial 3,074 3,512 232 3,483 53 Real estate – construction & land 1,737 1,737 13 1,801 104 Equity Lines of Credit 861 861 105 805 16 Auto 77 77 - 20 3 Other - - - - - Total $ 9,815 $ 10,533 $ 629 $ 10,182 $ 298
Consumer Portfolio Segment [Member]
Note 5 - Loans and the Allowance for Loan Losses (Tables) [Line Items]
Financing Receivable Credit Quality Indicators [Table Text Block]	Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Credit Risk Profile Based on Payment Activity December 31, 2015 December 31, 2014 Auto Other Total Auto Other Total Grade: Performing $ 48,300 $ 3,582 $ 51,882 $ 44,523 $ 2,805 $ 47,328 Non-performing 65 - 65 95 13 108 Total $ 48,365 $ 3,582 $ 51,947 $ 44,618 $ 2,818 $ 47,436

Note 6 - Premises and Equipme30

Note 6 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	December 31, 2015 2014 Land $ 2,863,000 $ 2,628,000 Premises 15,833,000 15,768,000 Furniture, equipment and leasehold improvements 7,491,000 6,599,000 26,187,000 24,995,000 Less accumulated depreciation and amortization (13,953,000 ) (13,353,000 ) $ 12,234,000 $ 11,642,000

Note 7 - Deposits (Tables)

Note 7 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Schedule Of Interest Bearing Deposits [Table Text Block]	December 31, 2015 2014 Interest-bearing demand deposits $ 91,225,000 $ 82,144,000 Money market 48,848,000 42,499,000 Savings 125,896,000 106,257,000 Time, $250,000 or more 3,079,000 3,291,000 Other time 49,184,000 53,051,000 $ 318,232,000 $ 287,242,000
Schedule Of Maturities Of Time Deposits [Table Text Block]	Year Ending December 31, 2016 $ 38,388,000 2017 9,246,000 2018 2,208,000 2019 2,114,000 2020 307,000 thereafter - $ 52,263,000

Note 8 - Securities Sold Unde32

Note 8 - Securities Sold Under Agreements to Repurchase (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Securities Financing Transactions [Table Text Block]	2015 2014 Average daily balance during the year $ 6,529,000 $ 7,519,000 Average interest rate during the year 0.08 % 0.09 % Maximum month-end balance during the year $ 8,708,000 $ 11,466,000 Weighted average interest rate at year-end 0.08 % 0.11 %

Note 11 - Commitments and Con33

Note 11 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year Ending December 31, 2016 $ 242,000 2017 151,000 2018 108,000 2019 99,000 2020 74,000 $ 674,000
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	December 31, 2015 2014 Commitments to extend credit $ 82,995,000 $ 89,735,000 Letters of credit $ 265,000 $ -

Note 12 - Shareholders' Equity

Note 12 - Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Year Ended December 31, (In thousands, except per share data) 2015 2014 2013 Net Income: Net income $ 5,818 $ 4,738 $ 3,431 Discount on redemption of preferred shares - - 565 Dividends and accretion on preferred shares - - (347 ) Net income available to common shareholders $ 5,818 $ 4,738 $ 3,649 Earnings Per Share: Basic earnings per share $ 1.21 $ 0.99 $ 0.76 Diluted earnings per share $ 1.15 $ 0.95 $ 0.75 Weighted Average Number of Shares Outstanding: Basic shares 4,817 4,793 4,780 Diluted shares 5,058 4,977 4,883
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Intrinsic Value Options outstanding at January 1, 2013 419,806 $ 8.67 Options forfeited (43,347 ) 11.34 Options exercised (11,400 ) 2.95 Options outstanding at December 31, 2013 365,059 8.53 Options forfeited (47,266 ) 13.64 Options exercised (11,400 ) 2.95 Options outstanding at December 31, 2014 306,393 7.95 Options forfeited (74,600 ) 16.26 Options exercised (38,900 ) 2.95 Options outstanding at December 31, 2015 192,893 $ 5.75 2.4 $ 802,000 Options exercisable at December 31, 2015 192,893 $ 5.75 2.4 $ 802,000 Expected to vest after December 31, 2015 - Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2014 - $ - Options granted 110,400 6.32 Options outstanding at December 31, 2014 110,400 6.32 Options cancelled (7,200 ) 6.32 Options exercised (800 ) 6.32 Options outstanding at December 31, 2015 102,400 $ 6.32 6.3 $ 242,000 Options exercisable at December 31, 2015 26,800 $ 6.32 6.3 $ 63,000 Expected to vest after December 31, 2015 65,507 $ 6.32 6.3 $ 155,000
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Amount of Capital Required To be Well-Capitalized For Capital Under Prompt Actual Adequacy Purposes Corrective Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2015 Common Equity Tier 1 Ratio $ 56,300 12.7 % $ 19,908 4.5 % $ 28,756 6.5 % Tier 1 Leverage Ratio 56,300 9.4 % 23,999 4.0 % 29,999 5.0 % Tier 1 Risk-Based Capital Ratio 56,300 12.7 % 26,544 6.0 % 35,392 8.0 % Total Risk-Based Capital Ratio 61,839 14.0 % 35,392 8.0 % 44,240 10.0 % December 31, 2014 Common Equity Tier 1 Ratio N/A N/A N/A N/A N/A N/A Tier 1 Leverage Ratio $ 53,925 9.8 % $ 22,144 4.0 % $ 27,643 5.0 % Tier 1 Risk-Based Capital Ratio 53,925 13.2 % 16,344 4.0 % 24,517 6.0 % Total Risk-Based Capital Ratio 59,039 14.4 % 32,689 8.0 % 40,860 10.0 %

Note 13 - Other Expenses (Table

Note 13 - Other Expenses (Tables)	12 Months Ended
	Dec. 31, 2015
Other Income and Expenses [Abstract]
Schedule of Other Operating Cost and Expense, by Component [Table Text Block]	Year Ended December 31, 2015 2014 2013 Outside service fees $ 2,003,000 $ 2,042,000 $ 1,855,000 Professional fees 707,000 583,000 831,000 Telephone and data communications 376,000 351,000 287,000 Deposit insurance 362,000 387,000 435,000 Business development 332,000 279,000 291,000 Advertising and promotion 305,000 282,000 281,000 Director compensation and retirement 300,000 298,000 232,000 Armored car and courier 234,000 224,000 228,000 Loan collection expenses 200,000 182,000 212,000 OREO expenses 182,000 362,000 310,000 Stationery and supplies 105,000 122,000 113,000 Provision from change in OREO valuation 79,000 240,000 486,000 Postage 41,000 45,000 51,000 Gain on sale of other real estate (198,000 ) (101,000 ) (171,000 ) Other operating expenses 404,000 173,000 526,000 $ 5,432,000 $ 5,469,000 $ 5,967,000

Note 14 - Income Taxes (Tables)

Note 14 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2015 Federal State Total Current $ 3,625,000 $ 631,000 $ 4,256,000 Deferred (848,000 ) 309,000 (539,000 ) Provision for income taxes $ 2,777,000 $ 940,000 $ 3,717,000 2014 Federal State Total Current $ 1,863,000 $ 58,000 $ 1,921,000 Deferred 401,000 764,000 1,165,000 Provision for income taxes $ 2,264,000 $ 822,000 $ 3,086,000 2013 Federal State Total Current $ 60,000 $ 22,000 $ 82,000 Deferred 1,578,000 507,000 2,085,000 Provision for income taxes $ 1,638,000 $ 529,000 $ 2,167,000
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2015 2014 Deferred tax assets: Allowance for loan losses $ 903,000 $ 181,000 Deferred compensation 1,774,000 1,773,000 OREO valuation allowance 556,000 944,000 Premises and equipment 619,000 475,000 Net operating loss carryovers 4,000 236,000 Unrealized loss on available-for-sale investment securities 30,000 42,000 Other 717,000 372,000 Total deferred tax assets 4,603,000 4,023,000 Deferred tax liabilities: Deferred loan costs (1,436,000 ) (1,397,000 ) Other (244,000 ) (229,000 ) Total deferred tax liabilities (1,680,000 ) (1,626,000 ) Net deferred tax assets $ 2,923,000 $ 2,397,000
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2015 2014 2013 Federal income tax, at statutory rate 34.0 % 34.0 % 34.0 % State franchise tax, net of Federal tax effect 6.9 % 6.9 % 6.0 % Interest on obligations of states and political subdivisions (1.3 )% (0.7 )% (0.1 )% Net increase in cash surrender value of bank owned life insurance (1.2 )% (1.5 )% (2.1 )% Other 0.6 % 0.7 % 0.9 % Effective tax rate 39.0 % 39.4 % 38.7 %

Note 15 - Related Party Trans37

Note 15 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	Balance, January 1, 2015 $ 1,749,000 Disbursements 2,673,000 Amounts repaid (1,173,000 ) Balance, December 31, 2015 $ 3,249,000 Undisbursed commitments to related parties, December 31, 2015 $ 1,518,000

Note 17 - Parent Only Condens38

Note 17 - Parent Only Condensed Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Balance Sheet [Table Text Block]	2015 2014 ASSETS Cash and cash equivalents $ 849,000 $ 628,000 Investment in bank subsidiary 56,295,000 53,865,000 Other assets 552,000 790,000 Total assets $ 57,696,000 $ 55,283,000 LIABILITIES AND SHAREHOLDERS' EQUITY Other liabilities $ 15,000 $ 22,000 Note payable 4,875,000 1,000,000 Subordinated debenture - 7,454,000 Junior subordinated deferrable interest debentures 10,310,000 10,310,000 Total liabilities 15,200,000 18,786,000 Shareholders' equity: Common stock 6,475,000 6,312,000 Retained earnings 36,063,000 30,245,000 Accumulated other comprehensive loss (42,000 ) (60,000 ) Total shareholders' equity 42,496,000 36,497,000 Total liabilities and shareholders' equity $ 57,696,000 $ 55,283,000
Condensed Income Statement [Table Text Block]	2015 2014 2013 Income: Dividends declared by bank subsidiary $ 4,000,000 $ 2,500,000 $ 4,500,000 Earnings from investment in Plumas Statutory Trusts I and II 9,000 9,000 9,000 Total income 4,009,000 2,509,000 4,509,000 Expenses: Interest on note payable 155,000 111,000 23,000 Interest on subordinated debenture 219,000 756,000 541,000 Interest on junior subordinated deferrable interest debentures 306,000 303,000 313,000 Other expenses 206,000 211,000 309,000 Total expenses 886,000 1,381,000 1,186,000 Income before equity in undistributed income of subsidiary 3,123,000 1,128,000 3,323,000 Equity in undistributed income (loss) of subsidiary 2,353,000 3,111,000 (330,000 ) Income before income taxes 5,476,000 4,239,000 2,993,000 Income tax benefit 342,000 499,000 438,000 Net income $ 5,818,000 $ 4,738,000 $ 3,431,000 Total comprehensive income $ 5,836,000 $ 5,841,000 $ 1,939,000
Condensed Cash Flow Statement [Table Text Block]	2015 2014 2013 Cash flows from operating activities: Net income $ 5,818,000 $ 4,738,000 $ 3,431,000 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed (income) loss of subsidiary (2,353,000 ) (3,111,000 ) 330,000 Amortization of discount on debentures 45,000 159,000 113,000 Stock-based compensation expense 17,000 14,000 4,000 Decrease in other assets 238,000 207,000 285,000 Decrease in other liabilities (7,000 ) (11,000 ) (990,000 ) Net cash provided by operating activities 3,758,000 1,996,000 3,173,000 Cash flows from financing activities: Issuance of subordinated debt, net of discount - - 7,182,000 Redemption of subordinated debt (7,500,000 ) - - Issuance of common stock warrant - - 318,000 Issuance of note payable - - 3,000,000 Increase in note payable 4,000,000 Payment on note payable (125,000 ) (2,000,000 ) - Repurchase of common stock warrant - - (234,000 ) Redemption of preferred stock - - (11,384,000 ) Proceeds from exercise of stock options 88,000 34,000 34,000 Payment of cash dividends on preferred stock - - (1,968,000 ) Net cash used in financing activities (3,537,000 ) (1,966,000 ) (3,052,000 ) Increase in cash and cash equivalents 221,000 30,000 121,000 Cash and cash equivalents at beginning of year 628,000 598,000 477,000 Cash and cash equivalents at end of year $ 849,000 $ 628,000 $ 598,000

Note 1 - The Business of Plum39

Note 1 - The Business of Plumas Bancorp (Details)	Dec. 31, 2015
CALIFORNIA
Note 1 - The Business of Plumas Bancorp (Details) [Line Items]
Number of Branches	11

Note 2 - Summary of Significa40

Note 2 - Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Cash, Uninsured Amount	$ 9,800,000
Held-to-maturity Securities	0	$ 0
Trading Securities	0	0
Federal Home Loan Bank Stock	2,380,000	2,380,000
Government Guaranteed Loans Held-for-sale	2,100,000	3,000,000
Guaranteed Loans with Unpaid Balance	86,589,000	76,797,000
Threshold Limit for Loans to be Reviewed for Credit Risk	100,000
Provision for Off-balance Sheet Commitments	200,000	141,000
Real Estate Acquired Through Foreclosure	1,756,000	3,590,000	$ 6,399,000
Loans Settled with Other Real Estate Acquired, Gross	3,106,000	5,884,000
Valuation Allowance Related to Loans Settled with Other Real Estate Acquired	$ 1,350,000	2,294,000
Number of Mortgage Loans in Process of Foreclosure	1
Mortgage Loans in Process of Foreclosure, Amount	$ 23,000	0
Proceeds from Sale of Other Real Estate	2,281,000	3,399,000	2,404,000
Gains (Losses) on Sales of Other Real Estate	198,000	101,000	171,000
Intangible Assets, Net (Excluding Goodwill)	94,000	0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax	21,000	128,000
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax	9,000	53,000
Allocated Share-based Compensation Expense, Net of Tax	$ 70,000	$ 75,000	$ 37,000
Allocated Share-based Compensation Expense, Net of Tax, Per Diluted Share (in Dollars per share)	$ 0.01	$ 0.02	$ 0.01
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	0	110,400	0
Residential Portfolio Segment [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Real Estate Acquired Through Foreclosure	$ 84,000	$ 146,000
Plumas Statutory Trust I [Member] | Accrued Interest Receivable and Other Assets [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Equity Method Investments	311,000
Plumas Stautory Trust II [Member] | Accrued Interest Receivable and Other Assets [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Equity Method Investments	$ 163,000
Minimum [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Guarantee Loans	75.00%
Minimum [Member] | Building [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Minimum [Member] | Furniture and Fixtures [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Maximum [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Guarantee Loans		85.00%
Finite-Lived Intangible Asset, Useful Life	15 years
Maximum [Member] | Building [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	30 years
Maximum [Member] | Furniture and Fixtures [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	10 years

Note 2 - Summary of Significa41

Note 2 - Summary of Significant Accounting Policies (Details) - Change in Other Real Estate - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Change in Other Real Estate [Abstract]
Beginning balance	$ 3,590,000	$ 6,399,000
Ending balance	1,756,000	3,590,000
Additions	328,000	729,000
Dispositions	(2,083,000)	(3,298,000)
Write-downs	$ (79,000)	$ (240,000)

Note 2 - Summary of Significa42

Note 2 - Summary of Significant Accounting Policies (Details) - Fair Vale of Each Option Estimated on the Date of Grant	12 Months Ended
	Dec. 31, 2014$ / shares
Fair Vale of Each Option Estimated on the Date of Grant [Abstract]
Expected life of stock options (in years)	5 years 73 days
Risk free interest rate	1.64%
Volatility	63.80%
Dividend yields	2.00%
Weighted-average fair value of options granted during the year (in Dollars per share)	$ 3.02

Note 3 - Fair Value Measureme43

Note 3 - Fair Value Measurements (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Note 3 - Fair Value Measurements (Details) [Line Items]
Gain (Loss) on Sale of Assets and Asset Impairment Charges	$ (126,000)	$ (365,000)
Impaired Loans [Member]
Note 3 - Fair Value Measurements (Details) [Line Items]
Gain (Loss) on Sale of Assets and Asset Impairment Charges	$ (47,000)	$ (125,000)

Note 3 - Fair Value Measureme44

Note 3 - Fair Value Measurements (Details) - Carrying Amounts and Estimated Fair Values of Financial Instruments - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Financial assets:
Cash and cash equivalents	$ 68,195,000	$ 45,574,000	$ 49,917,000	$ 44,675,000
Cash and cash equivalents, fair value	68,195,000	45,574,000
Investment securities available for sale	96,704,000	90,320,000
Investment securities available for sale, fair value	96,704,000	90,320,000
Loans, net	396,833,000	366,787,000
Loans, net fair value	395,338,000	368,442,000
FHLB stock	$ 2,380,000	$ 2,380,000
FHLB stock, fair value
Accrued interest receivable	$ 2,048,000	$ 1,727,000
Accrued interest receivable, fair value	2,048,000	1,727,000
Financial liabilities:
Deposits	527,276,000	467,891,000
Deposits, fair value	527,300,000	467,913,000
Repurchase agreements	7,671,000	9,626,000
Repurchase agreements, fair value	7,671,000	9,626,000
Note payable	4,875,000	1,000,000
Note payable, fair value	4,875,000	1,000,000
Subordinated debenture		7,454,000
Subordinated debenture		7,313,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Junior subordinated deferrable interest debentures, fair value	6,662,000	6,636,000
Accrued interest payable	58,000	72,000
Accrued interest payable, fair value	58,000	72,000
Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and cash equivalents, fair value	68,195,000	45,574,000
Accrued interest receivable, fair value	26,000
Financial liabilities:
Deposits, fair value	475,013,000	411,549,000
Accrued interest payable, fair value	8,000	7,000
Fair Value, Inputs, Level 2 [Member]
Financial assets:
Investment securities available for sale	96,704,000	90,320,000
Investment securities available for sale, fair value	96,704,000	90,320,000
Accrued interest receivable, fair value	328,000	281,000
Financial liabilities:
Deposits, fair value	52,287,000	56,364,000
Repurchase agreements, fair value	7,671,000	9,626,000
Accrued interest payable, fair value	38,000	47,000
Fair Value, Inputs, Level 3 [Member]
Financial assets:
Loans, net fair value	395,338,000	368,442,000
Accrued interest receivable, fair value	1,694,000	1,446,000
Financial liabilities:
Note payable, fair value	4,875,000	1,000,000
Subordinated debenture		7,313,000
Junior subordinated deferrable interest debentures, fair value	6,662,000	6,636,000
Accrued interest payable, fair value	$ 12,000	$ 18,000

Note 3 - Fair Value Measureme45

Note 3 - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Assets:
Investment securities	$ 96,704,000	$ 90,320,000
US Government Agencies Debt Securities [Member]
Assets:
Investment securities	1,977,000	7,002,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Assets:
Investment securities	72,370,000	70,280,000
US States and Political Subdivisions Debt Securities [Member]
Assets:
Investment securities	22,357,000	12,532,000
Corporate Debt Securities [Member]
Assets:
Investment securities		506,000
Fair Value, Inputs, Level 2 [Member]
Assets:
Investment securities	96,704,000	90,320,000
Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member]
Assets:
Investment securities	1,977,000	7,002,000
Fair Value, Inputs, Level 2 [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Assets:
Investment securities	72,370,000	70,280,000
Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Assets:
Investment securities	$ 22,357,000	12,532,000
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Assets:
Investment securities		$ 506,000

Note 3 - Fair Value Measureme46

Note 3 - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value On a Non-recurring Basis - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	$ 3,083,000	$ 6,014,000
Asset Impairment Charges	(126,000)	(365,000)
Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	1,327,000	2,424,000
Asset Impairment Charges	(47,000)	(125,000)
Other Real Estate [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	1,756,000	3,590,000
Asset Impairment Charges	$ (79,000)	$ (240,000)
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	$ 1,214,000	$ 1,479,000
Asset Impairment Charges		(43,000)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	156,000	1,052,000
Asset Impairment Charges	(127,000)	(33,000)
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	30,000	27,000
Asset Impairment Charges	(53,000)	(62,000)
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Other Real Estate [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	1,516,000	1,984,000
Asset Impairment Charges	$ 75,000	(138,000)
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring		838,000
Asset Impairment Charges		(16,000)
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring		146,000
Asset Impairment Charges		(17,000)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	$ 83,000	80,000
Asset Impairment Charges	6,000	(4,000)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	84,000	408,000
Asset Impairment Charges	(27,000)	(52,000)
Fair Value, Inputs, Level 3 [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	3,083,000	6,014,000
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	1,327,000	2,424,000
Fair Value, Inputs, Level 3 [Member] | Other Real Estate [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	1,756,000	3,590,000
Fair Value, Inputs, Level 3 [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	1,214,000	1,479,000
Fair Value, Inputs, Level 3 [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	156,000	1,052,000
Fair Value, Inputs, Level 3 [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	30,000	27,000
Fair Value, Inputs, Level 3 [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member] | Other Real Estate [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	1,516,000	1,984,000
Fair Value, Inputs, Level 3 [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring		838,000
Fair Value, Inputs, Level 3 [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring		146,000
Fair Value, Inputs, Level 3 [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Impaired Loans [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	83,000	80,000
Fair Value, Inputs, Level 3 [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member]
Impaired loans:
Assets Fair Value Disclosure Nonrecurring	$ 84,000	$ 408,000

Note 3 - Fair Value Measureme47

Note 3 - Fair Value Measurements (Details) - Quantitative Information About Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value On a Non-recurring Basis - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Impaired Loans:
Impaired loans, other real estate (in Dollars)	$ 3,083,000	$ 6,014,000
Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)	1,327,000	2,424,000
Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)	$ 1,756,000	$ 3,590,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)
Impaired loans, other real estate- valuation technique	Sales Comparison
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)
Impaired loans, other real estate- valuation technique	Sales Comparison
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)	$ 1,214,000	$ 1,479,000
Impaired loans, other real estate- valuation technique	Sales Comparison
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)	$ 156,000	1,052,000
Impaired loans, other real estate- valuation technique	Sales Comparison
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)	$ 30,000	27,000
Impaired loans, other real estate- valuation technique	Sales Comparison
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)	$ 1,516,000	1,984,000
Impaired loans, other real estate- valuation technique	Sales Comparison
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)		838,000
Impaired loans, other real estate- valuation technique	Sales Comparison
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)		146,000
Impaired loans, other real estate- valuation technique	Sales Comparison
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)	$ 83,000	80,000
Impaired loans, other real estate- valuation technique	Sales Comparison
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate (in Dollars)	$ 84,000	$ 408,000
Impaired loans, other real estate- valuation technique	Sales Comparison
Minimum [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	9.00%	9.00%
Maximum [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	12.00%	12.00%
Maximum [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	10.00%	10.00%
Maximum [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	8.00%	8.00%
Maximum [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	10.00%	10.00%
Maximum [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range		8.00%
Maximum [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range		10.00%
Maximum [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	8.00%	8.00%
Maximum [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	10.00%	10.00%
Weighted Average [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	(10.00%)	(10.00%)
Weighted Average [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	(10.00%)	(10.00%)
Weighted Average [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	(8.00%)	(8.00%)
Weighted Average [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	(10.00%)	(10.00%)
Weighted Average [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range		(8.00%)
Weighted Average [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range		(10.00%)
Weighted Average [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	(8.00%)	(8.00%)
Weighted Average [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member]
Impaired Loans:
Impaired loans, other real estate- unobservable input range	(10.00%)	(10.00%)

Note 4 - Investment Securitie48

Note 4 - Investment Securities (Details)	3 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Note 4 - Investment Securities (Details) [Line Items]
Available-for-sale Securities, Accumulated Gross Unrealized Gain (Loss), before Tax		$ (72,000)	$ (102,000)	$ (1,980,000)
Available-for-sale Securities, Income Tax Expense (Benefit) on Accumulated Gross Unrealized Gains (Losses)		$ 30,000	$ 42,000	(817,000)
Number of Securities Sold During Period		15	14
Available-for-sale Securities, Gross Realized Gains (Losses), Sale Proceeds	$ 16,325,000	$ 12,260,000		$ 0
Available-for-sale Securities, Gross Realized Gain (Loss)	$ 128,000	$ 21,000
Number of Securities Sold for Gain	13	8
Available-for-sale Securities, Gross Realized Gains	$ 134,000	$ 62,000
Number of Securities Sold for Loss	1	7
Available-for-sale Securities, Gross Realized Losses	$ 6,000	$ 41,000
Held-to-maturity Securities		$ 0	$ 0
Number of Investment Securities		150
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions		57
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year		43
Available-for-sale Debt Securities, Pledged to Secure Deposits and Repurchase Agreements, Amortized Cost Basis		$ 62,914,000	57,793,000
Available-for-sale Securities Pledged as Collateral		$ 62,483,000	$ 57,636,000
US Government Agencies Debt Securities [Member]
Note 4 - Investment Securities (Details) [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions		2
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Note 4 - Investment Securities (Details) [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions		51
US States and Political Subdivisions Debt Securities [Member]
Note 4 - Investment Securities (Details) [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions		4

Note 4 - Investment Securitie49

Note 4 - Investment Securities (Details) - Amortized Cost and Estimated Fair Value of Investment Securities - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Debt securities:
Investment securities available for sale, amortized cost	$ 96,776,000	$ 90,422,000
Investment securities available for sale, gross unrealized gains	604,000	449,000
Investment securities available for sale, gross unrealized losses	(676,000)	(551,000)
Investment securities available for sale	96,704,000	90,320,000
US Government Agencies Debt Securities [Member]
Debt securities:
Investment securities available for sale, amortized cost	1,994,000	7,003,000
Investment securities available for sale, gross unrealized gains		19,000
Investment securities available for sale, gross unrealized losses	(17,000)	(20,000)
Investment securities available for sale	1,977,000	7,002,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Debt securities:
Investment securities available for sale, amortized cost	72,965,000	70,610,000
Investment securities available for sale, gross unrealized gains	56,000	192,000
Investment securities available for sale, gross unrealized losses	(651,000)	(522,000)
Investment securities available for sale	72,370,000	70,280,000
US States and Political Subdivisions Debt Securities [Member]
Debt securities:
Investment securities available for sale, amortized cost	21,817,000	12,307,000
Investment securities available for sale, gross unrealized gains	548,000	234,000
Investment securities available for sale, gross unrealized losses	(8,000)	(9,000)
Investment securities available for sale	$ 22,357,000	12,532,000
Corporate Debt Securities [Member]
Debt securities:
Investment securities available for sale, amortized cost		502,000
Investment securities available for sale, gross unrealized gains		4,000
Investment securities available for sale		$ 506,000

Note 4 - Investment Securitie50

Note 4 - Investment Securities (Details) - Investment Securities with Unrealized Losses - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Debt securities:
Less than 12 months-Fair value	$ 48,412,000	$ 7,512,000
Less than 12 months-unrealized losses	351,000	32,000
12 months or more-fair value	12,040,000	31,628,000
12 months or more-unrealized losses	325,000	519,000
Fair value	60,452,000	39,140,000
Unrealzied losses	676,000	551,000
US Government Agencies Debt Securities [Member]
Debt securities:
Less than 12 months-Fair value	1,977,000	994,000
Less than 12 months-unrealized losses	17,000	6,000
12 months or more-fair value	0	2,985,000
12 months or more-unrealized losses	0	14,000
Fair value	1,977,000	3,979,000
Unrealzied losses	17,000	20,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Debt securities:
Less than 12 months-Fair value	45,398,000	4,504,000
Less than 12 months-unrealized losses	327,000	17,000
12 months or more-fair value	11,880,000	28,643,000
12 months or more-unrealized losses	324,000	505,000
Fair value	57,278,000	33,147,000
Unrealzied losses	651,000	522,000
US States and Political Subdivisions Debt Securities [Member]
Debt securities:
Less than 12 months-Fair value	1,037,000	2,014,000
Less than 12 months-unrealized losses	7,000	9,000
12 months or more-fair value	160,000	0
12 months or more-unrealized losses	1,000	0
Fair value	1,197,000	2,014,000
Unrealzied losses	$ 8,000	$ 9,000

Note 4 - Investment Securitie51

Note 4 - Investment Securities (Details) - Investment Securities by Contractual Maturity - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Note 4 - Investment Securities (Details) - Investment Securities by Contractual Maturity [Line Items]
After one year through five years	$ 161,000
After one year through five years	160,000
After five years through ten years	16,498,000
After five years through ten years	16,879,000
After ten years	7,152,000
After ten years	7,295,000
Investment securities not due at a single maturity date:
	96,776,000	$ 90,422,000
	96,704,000	$ 90,320,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Investment securities not due at a single maturity date:
Government-sponsored mortgage-backed securities	72,965,000
Government-sponsored mortgage-backed securities	$ 72,370,000

Note 5 - Loans and the Allowa52

Note 5 - Loans and the Allowance for Loan Losses (Details)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Receivables [Abstract]
Impaired Financing Receivable, Recorded Investment	$ 6,461,000	$ 8,582,000	$ 9,815,000
Impaired Financing Receivable, Related Allowance	751,000	564,000	629,000
Impaired Financing Receivable, with Related Allowance, Recorded Investment	2,346,000	2,401,000
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	4,115,000	6,181,000
Impaired Financing Receivable, Average Recorded Investment	6,528,000	8,070,000	10,182,000
Impaired Financing Receivable, Interest Income, Accrual Method	119,000	152,000	298,000
Impaired Financing Receivable, Interest Income, Cash Basis Method	0	31,000	22,000
Financing Receivable, Modifications, Recorded Investment	4,661,000	5,738,000
Financing Receivable Modifications Related Allowances	$ 311,000	$ 319,000
Financing Receivable, Modifications, Number of Contracts	0	2
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down		$ 0
Financing Receivable, Modifications, Subsequent Default, Number of Contracts	0	0
Financing Receivable, Recorded Investment, Nonaccrual Status	$ 4,546,000	$ 6,625,000
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	303,000	345,000	280,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Deferred Loan Origination Costs	$ 1,337,000	$ 1,441,000	$ 1,337,000

Note 5 - Loans and the Allowa53

Note 5 - Loans and the Allowance for Loan Losses (Details) - Outstanding Loans - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 400,971,000	$ 370,390,000
Deferred loan costs, net	1,940,000	1,848,000
Allowance for loan losses	(6,078,000)	(5,451,000)	$ (5,517,000)	$ (5,686,000)
	396,833,000	366,787,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	37,084,000	31,465,000
Allowance for loan losses	(639,000)	(574,000)	(785,000)	(855,000)
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	39,856,000	35,355,000
Allowance for loan losses	(294,000)	(225,000)	(164,000)	(159,000)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	192,095,000	163,306,000
Allowance for loan losses	(2,525,000)	(1,701,000)	(1,774,000)	(1,656,000)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	16,188,000	24,572,000
Allowance for loan losses	(874,000)	(1,227,000)	(944,000)	(950,000)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	25,474,000	29,284,000
Allowance for loan losses	(341,000)	(379,000)	(638,000)	(894,000)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	38,327,000	38,972,000
Allowance for loan losses	(528,000)	(691,000)	(613,000)	(736,000)
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	51,947,000	47,436,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	48,365,000	44,618,000
Allowance for loan losses	(784,000)	(581,000)	(449,000)	(289,000)
Consumer Portfolio Segment [Member] | Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	3,582,000	2,818,000
Allowance for loan losses	$ (93,000)	$ (73,000)	$ (150,000)	$ (147,000)

Note 5 - Loans and the Allowa54

Note 5 - Loans and the Allowance for Loan Losses (Details) - Changes in the Allowance for Loan Losses - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Changes in the Allowance for Loan Losses [Abstract]
Balance, beginning of year	$ 5,451,000	$ 5,517,000	$ 5,686,000
Provision charged to operations	1,100,000	1,100,000	1,400,000
Losses charged to allowance	(827,000)	(1,913,000)	(1,915,000)
Recoveries	354,000	747,000	346,000
Balance, end of year	$ 6,078,000	$ 5,451,000	$ 5,517,000

Note 5 - Loans and the Allowa55

Note 5 - Loans and the Allowance for Loan Losses (Details) - Troubled Debt Restructuring $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014USD ($)
Troubled Debt Restructurings:
Auto	0	2
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Troubled Debt Restructurings:
Auto		2
Auto		$ 29,000
Auto		$ 29,000

Note 5 - Loans and the Allowa56

Note 5 - Loans and the Allowance for Loan Losses (Details) - Loan Portfolio Allocated by Management's Internal Risk Ratings - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Grade:
Loans	$ 400,971,000	$ 370,390,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Grade:
Loans	37,084,000	31,465,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Pass [Member]
Grade:
Loans	35,508,000	30,176,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Watch [Member]
Grade:
Loans	883,000	789,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Substandard [Member]
Grade:
Loans	693,000	500,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Doubtful [Member]
Grade:
Loans	0	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Grade:
Loans	39,856,000	35,355,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Pass [Member]
Grade:
Loans	39,426,000	34,609,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Watch [Member]
Grade:
Loans	387,000	355,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Substandard [Member]
Grade:
Loans	43,000	391,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Doubtful [Member]
Grade:
Loans	0	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Grade:
Loans	192,095,000	163,306,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Pass [Member]
Grade:
Loans	185,739,000	156,329,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Watch [Member]
Grade:
Loans	2,442,000	2,297,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Substandard [Member]
Grade:
Loans	3,914,000	4,680,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Doubtful [Member]
Grade:
Loans	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Grade:
Loans	16,188,000	24,572,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Pass [Member]
Grade:
Loans	15,048,000	22,924,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Watch [Member]
Grade:
Loans	247,000	537,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]
Grade:
Loans	893,000	1,111,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Doubtful [Member]
Grade:
Loans	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Grade:
Loans	25,474,000	29,284,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Pass [Member]
Grade:
Loans	25,220,000	28,048,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Watch [Member]
Grade:
Loans	149,000	233,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Substandard [Member]
Grade:
Loans	105,000	1,003,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Doubtful [Member]
Grade:
Loans	0	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Grade:
Loans	38,327,000	38,972,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Pass [Member]
Grade:
Loans	37,983,000	38,373,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Watch [Member]
Grade:
Loans	0	146,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Substandard [Member]
Grade:
Loans	344,000	453,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Doubtful [Member]
Grade:
Loans	0	0
Commercial and Residential Portfolio Segments [Member]
Grade:
Loans	349,024,000	322,954,000
Commercial and Residential Portfolio Segments [Member] | Pass [Member]
Grade:
Loans	338,924,000	310,459,000
Commercial and Residential Portfolio Segments [Member] | Watch [Member]
Grade:
Loans	4,108,000	4,357,000
Commercial and Residential Portfolio Segments [Member] | Substandard [Member]
Grade:
Loans	5,992,000	8,138,000
Commercial and Residential Portfolio Segments [Member] | Doubtful [Member]
Grade:
Loans	$ 0	$ 0

Note 5 - Loans and the Allowa57

Note 5 - Loans and the Allowance for Loan Losses (Details) - Credit Risk Profile by Internally Assigned Grade - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Grade:
Loans and leases receivable	$ 400,971,000	$ 370,390,000
Consumer Portfolio Segment [Member]
Grade:
Loans and leases receivable	51,947,000	47,436,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Grade:
Loans and leases receivable	48,365,000	44,618,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Grade:
Loans and leases receivable	3,582,000	2,818,000
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Grade:
Loans and leases receivable	51,882,000	47,328,000
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member] | Automobile Loan [Member]
Grade:
Loans and leases receivable	48,300,000	44,523,000
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member] | Other Loans [Member]
Grade:
Loans and leases receivable	3,582,000	2,805,000
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Grade:
Loans and leases receivable	65,000	108,000
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Automobile Loan [Member]
Grade:
Loans and leases receivable	$ 65,000	95,000
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Other Loans [Member]
Grade:
Loans and leases receivable		$ 13,000

Note 5 - Loans and the Allowa58

Note 5 - Loans and the Allowance for Loan Losses (Details) - Allocation of the Allowance for Loan Losses - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Allowance for Loan Losses
Balance, beginning of year	$ 5,451,000	$ 5,517,000	$ 5,686,000
Balance, end of year	6,078,000	5,451,000	5,517,000
Charge-offs	(827,000)	(1,913,000)	(1,915,000)
Recoveries	354,000	747,000	346,000
Provision for loan losses	1,100,000	1,100,000	1,400,000
Allowance for Loan Losses
Loans: individually evaluated for impairment	751,000	8,582,000
Loans: collectively evaluated for impairment	5,327,000	361,808,000
Loans
Loans	400,971,000	370,390,000
Allowance for loan losses: individually evaluated for impairment	6,461,000	564,000
Allowance for loan losses: collectively evaluated for impairment	394,510,000	4,887,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Allowance for Loan Losses
Balance, beginning of year	574,000	785,000	855,000
Balance, end of year	639,000	574,000	785,000
Charge-offs	(88,000)	(191,000)	(401,000)
Recoveries	167,000	89,000	140,000
Provision for loan losses	(14,000)	(109,000)	191,000
Allowance for Loan Losses
Loans: individually evaluated for impairment	26,000	55,000
Loans: collectively evaluated for impairment	613,000	31,410,000
Loans
Loans	37,084,000	31,465,000
Allowance for loan losses: individually evaluated for impairment	73,000	0
Allowance for loan losses: collectively evaluated for impairment	37,011,000	574,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Allowance for Loan Losses
Balance, beginning of year	225,000	164,000	159,000
Balance, end of year	294,000	225,000	164,000
Charge-offs	(3,000)	0	0
Recoveries	6,000	0	0
Provision for loan losses	66,000	61,000	5,000
Allowance for Loan Losses
Loans: individually evaluated for impairment	0	605,000
Loans: collectively evaluated for impairment	294,000	34,750,000
Loans
Loans	39,856,000	35,355,000
Allowance for loan losses: individually evaluated for impairment	260,000	0
Allowance for loan losses: collectively evaluated for impairment	39,596,000	225,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Allowance for Loan Losses
Balance, beginning of year	1,701,000	1,774,000	1,656,000
Balance, end of year	2,525,000	1,701,000	1,774,000
Charge-offs	0	(888,000)	(162,000)
Recoveries	0	6,000	15,000
Provision for loan losses	824,000	809,000	265,000
Allowance for Loan Losses
Loans: individually evaluated for impairment	371,000	3,643,000
Loans: collectively evaluated for impairment	2,154,000	159,663,000
Loans
Loans	192,095,000	163,306,000
Allowance for loan losses: individually evaluated for impairment	3,129,000	65,000
Allowance for loan losses: collectively evaluated for impairment	188,966,000	1,636,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Allowance for Loan Losses
Balance, beginning of year	1,227,000	944,000	950,000
Balance, end of year	874,000	1,227,000	944,000
Charge-offs	(55,000)	(106,000)	(735,000)
Recoveries	0	491,000	0
Provision for loan losses	(298,000)	(102,000)	729,000
Allowance for Loan Losses
Loans: individually evaluated for impairment	269,000	1,252,000
Loans: collectively evaluated for impairment	605,000	23,320,000
Loans
Loans	16,188,000	24,572,000
Allowance for loan losses: individually evaluated for impairment	1,029,000	274,000
Allowance for loan losses: collectively evaluated for impairment	15,159,000	953,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Allowance for Loan Losses
Balance, beginning of year	379,000	638,000	894,000
Balance, end of year	341,000	379,000	638,000
Charge-offs	(132,000)	(127,000)	(257,000)
Recoveries	8,000	13,000	94,000
Provision for loan losses	86,000	(145,000)	(93,000)
Allowance for Loan Losses
Loans: individually evaluated for impairment	54,000	2,518,000
Loans: collectively evaluated for impairment	287,000	26,766,000
Loans
Loans	25,474,000	29,284,000
Allowance for loan losses: individually evaluated for impairment	1,593,000	51,000
Allowance for loan losses: collectively evaluated for impairment	23,881,000	328,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Allowance for Loan Losses
Balance, beginning of year	691,000	613,000	736,000
Balance, end of year	528,000	691,000	613,000
Charge-offs	(98,000)	(205,000)	(92,000)
Recoveries	6,000	5,000	1,000
Provision for loan losses	(71,000)	278,000	(32,000)
Allowance for Loan Losses
Loans: individually evaluated for impairment	31,000	415,000
Loans: collectively evaluated for impairment	497,000	38,557,000
Loans
Loans	38,327,000	38,972,000
Allowance for loan losses: individually evaluated for impairment	311,000	174,000
Allowance for loan losses: collectively evaluated for impairment	38,016,000	517,000
Consumer Portfolio Segment [Member]
Loans
Loans	51,947,000	47,436,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Allowance for Loan Losses
Balance, beginning of year	581,000	449,000	289,000
Balance, end of year	784,000	581,000	449,000
Charge-offs	(414,000)	(282,000)	(134,000)
Recoveries	124,000	73,000	55,000
Provision for loan losses	493,000	341,000	239,000
Allowance for Loan Losses
Loans: individually evaluated for impairment	0	93,000
Loans: collectively evaluated for impairment	784,000	44,525,000
Loans
Loans	48,365,000	44,618,000
Allowance for loan losses: individually evaluated for impairment	66,000	0
Allowance for loan losses: collectively evaluated for impairment	48,299,000	581,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Allowance for Loan Losses
Balance, beginning of year	73,000	150,000	147,000
Balance, end of year	93,000	73,000	150,000
Charge-offs	(37,000)	(114,000)	(134,000)
Recoveries	43,000	70,000	41,000
Provision for loan losses	14,000	(33,000)	$ 96,000
Allowance for Loan Losses
Loans: individually evaluated for impairment	0	1,000
Loans: collectively evaluated for impairment	93,000	2,817,000
Loans
Loans	3,582,000	2,818,000
Allowance for loan losses: individually evaluated for impairment	0	0
Allowance for loan losses: collectively evaluated for impairment	$ 3,582,000	$ 73,000

Note 5 - Loans and the Allowa59

Note 5 - Loans and the Allowance for Loan Losses (Details) - Aging Analysis of the Loan Portfolio - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	$ 6,093,000	$ 8,231,000
Loans, nonaccrual	4,546,000	6,625,000
Loans, current	394,878,000	362,159,000
Loans	400,971,000	370,390,000
Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	1,547,000	1,606,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	513,000	169,000
Loans, nonaccrual	56,000	38,000
Loans, current	36,571,000	31,296,000
Loans	37,084,000	31,465,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	457,000	131,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due		339,000
Loans, nonaccrual		339,000
Loans, current	39,856,000	35,016,000
Loans	39,856,000	35,355,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	3,130,000	3,643,000
Loans, nonaccrual	3,130,000	3,643,000
Loans, current	188,965,000	159,663,000
Loans	192,095,000	163,306,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	902,000	1,456,000
Loans, nonaccrual	893,000	1,111,000
Loans, current	15,286,000	23,116,000
Loans	16,188,000	24,572,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	9,000	345,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	562,000	1,277,000
Loans, nonaccrual	90,000	985,000
Loans, current	24,912,000	28,007,000
Loans	25,474,000	29,284,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	472,000	292,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	320,000	609,000
Loans, nonaccrual	312,000	415,000
Loans, current	38,007,000	38,363,000
Loans	38,327,000	38,972,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	8,000	194,000
Consumer Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	51,947,000	47,436,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	651,000	694,000
Loans, nonaccrual	65,000	93,000
Loans, current	47,714,000	43,924,000
Loans	48,365,000	44,618,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	586,000	601,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	15,000	44,000
Loans, nonaccrual		1,000
Loans, current	3,567,000	2,774,000
Loans	3,582,000	2,818,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	$ 15,000	$ 43,000

Note 5 - Loans and the Allowa60

Note 5 - Loans and the Allowance for Loan Losses (Details) - Impaired Loans - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
With no related allowance recorded:
Recorded investment with no related allowance recorded	$ 4,115,000	$ 6,181,000
With an allowance recorded:
Recorded investment with an allowance	2,346,000	2,401,000
Related allowance	751,000	564,000	$ 629,000
Total:
Recorded investment	6,461,000	8,582,000	9,815,000
Unpaid principal balance	7,119,000	9,246,000	10,533,000
Related allowance	751,000	564,000	629,000
Average recorded investment	6,528,000	8,070,000	10,182,000
Interest income recognized	119,000	152,000	298,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
With no related allowance recorded:
Recorded investment with no related allowance recorded	47,000	55,000	1,224,000
Unpaid principal balance with no related allowance recorded	47,000	55,000	1,493,000
Average recorded investment with no related allowance recorded	39,000	61,000	1,239,000
Interest income recognized with no related allowance recorded	1,000	1,000	3,000
With an allowance recorded:
Recorded investment with an allowance	26,000	0	100,000
Unpaid principal balance with allowance	26,000	0	100,000
Related allowance	26,000	0	79,000
Average recorded investment with an allowance	29,000	0	58,000
Interest income recognized with an allowance		0
Total:
Recorded investment	73,000	55,000	1,324,000
Unpaid principal balance	73,000	55,000	1,593,000
Related allowance	26,000	0	79,000
Average recorded investment	68,000	61,000	1,297,000
Interest income recognized	1,000	1,000	3,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
With no related allowance recorded:
Recorded investment with no related allowance recorded	260,000	605,000	267,000
Unpaid principal balance with no related allowance recorded	260,000	605,000	267,000
Average recorded investment with no related allowance recorded	262,000	605,000	267,000
Interest income recognized with no related allowance recorded	20,000	51,000	20,000
With an allowance recorded:
Recorded investment with an allowance	0	0
Unpaid principal balance with allowance	0	0
Related allowance	0	0
Average recorded investment with an allowance	0	0
Interest income recognized with an allowance	0	0
Total:
Recorded investment	260,000	605,000	267,000
Unpaid principal balance	260,000	605,000	267,000
Related allowance	0	0
Average recorded investment	262,000	605,000	267,000
Interest income recognized	20,000	51,000	20,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
With no related allowance recorded:
Recorded investment with no related allowance recorded	1,976,000	3,389,000	2,237,000
Unpaid principal balance with no related allowance recorded	2,622,000	4,036,000	2,675,000
Average recorded investment with no related allowance recorded	2,057,000	2,460,000	2,489,000
Interest income recognized with no related allowance recorded	0	0	53,000
With an allowance recorded:
Recorded investment with an allowance	1,154,000	254,000	837,000
Unpaid principal balance with allowance	1,154,000	254,000	837,000
Related allowance	371,000	65,000	232,000
Average recorded investment with an allowance	1,203,000	589,000	994,000
Interest income recognized with an allowance	0	0
Total:
Recorded investment	3,130,000	3,643,000	3,074,000
Unpaid principal balance	3,776,000	4,290,000	3,512,000
Related allowance	371,000	65,000	232,000
Average recorded investment	3,260,000	3,049,000	3,483,000
Interest income recognized	0	0	53,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
With no related allowance recorded:
Recorded investment with no related allowance recorded	221,000	495,000	1,325,000
Unpaid principal balance with no related allowance recorded	221,000	495,000	1,325,000
Average recorded investment with no related allowance recorded	232,000	512,000	1,384,000
Interest income recognized with no related allowance recorded	0	9,000	79,000
With an allowance recorded:
Recorded investment with an allowance	808,000	757,000	412,000
Unpaid principal balance with allowance	808,000	757,000	412,000
Related allowance	269,000	274,000	13,000
Average recorded investment with an allowance	822,000	778,000	417,000
Interest income recognized with an allowance	8,000	0	25,000
Total:
Recorded investment	1,029,000	1,252,000	1,737,000
Unpaid principal balance	1,029,000	1,252,000	1,737,000
Related allowance	269,000	274,000	13,000
Average recorded investment	1,054,000	1,290,000	1,801,000
Interest income recognized	8,000	9,000	104,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
With no related allowance recorded:
Recorded investment with no related allowance recorded	1,347,000	1,422,000	2,024,000
Unpaid principal balance with no related allowance recorded	1,359,000	1,433,000	2,035,000
Average recorded investment with no related allowance recorded	1,346,000	1,443,000	2,057,000
Interest income recognized with no related allowance recorded	79,000	80,000	89,000
With an allowance recorded:
Recorded investment with an allowance	245,000	1,096,000	451,000
Unpaid principal balance with allowance	245,000	1,102,000	451,000
Related allowance	54,000	51,000	200,000
Average recorded investment with an allowance	246,000	1,112,000	452,000
Interest income recognized with an allowance	11,000	11,000	10,000
Total:
Recorded investment	1,592,000	2,518,000	2,475,000
Unpaid principal balance	1,604,000	2,535,000	2,486,000
Related allowance	54,000	51,000	200,000
Average recorded investment	1,592,000	2,555,000	2,509,000
Interest income recognized	90,000	91,000	99,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
With no related allowance recorded:
Recorded investment with no related allowance recorded	199,000	121,000	339,000
Unpaid principal balance with no related allowance recorded	199,000	121,000	339,000
Average recorded investment with no related allowance recorded	156,000	130,000	294,000
Interest income recognized with no related allowance recorded	0	0	9,000
With an allowance recorded:
Recorded investment with an allowance	113,000	294,000	522,000
Unpaid principal balance with allowance	113,000	294,000	522,000
Related allowance	31,000	174,000	105,000
Average recorded investment with an allowance	115,000	299,000	511,000
Interest income recognized with an allowance	0	0	7,000
Total:
Recorded investment	312,000	415,000	861,000
Unpaid principal balance	312,000	415,000	861,000
Related allowance	31,000	174,000	105,000
Average recorded investment	271,000	429,000	805,000
Interest income recognized	0	0	16,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
With no related allowance recorded:
Recorded investment with no related allowance recorded	65,000	93,000	77,000
Unpaid principal balance with no related allowance recorded	65,000	93,000	77,000
Average recorded investment with no related allowance recorded	21,000	81,000	20,000
Interest income recognized with no related allowance recorded	0	0	3,000
With an allowance recorded:
Recorded investment with an allowance	0	0
Unpaid principal balance with allowance	0	0
Related allowance	0	0
Average recorded investment with an allowance	0	0
Interest income recognized with an allowance	0	0
Total:
Recorded investment	65,000	93,000	77,000
Unpaid principal balance	65,000	93,000	77,000
Related allowance	0	0
Average recorded investment	21,000	81,000	20,000
Interest income recognized	0	0	$ 3,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
With no related allowance recorded:
Recorded investment with no related allowance recorded		1,000
Unpaid principal balance with no related allowance recorded		1,000
Average recorded investment with no related allowance recorded	0	0
Interest income recognized with no related allowance recorded	0	0
With an allowance recorded:
Recorded investment with an allowance	0	0
Unpaid principal balance with allowance	0	0
Related allowance	0	0
Average recorded investment with an allowance	0	0
Interest income recognized with an allowance	0	0
Total:
Recorded investment		1,000
Unpaid principal balance		1,000
Related allowance	0	0
Average recorded investment	0	0
Interest income recognized	$ 0	$ 0

Note 6 - Premises and Equipme61

Note 6 - Premises and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Depreciation, Depletion and Amortization	$ 1,055,000	$ 1,147,000	$ 1,166,000

Note 6 - Premises and Equipme62

Note 6 - Premises and Equipment (Details) - Premises and Equipment - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Premises and equipment	$ 26,187,000	$ 24,995,000
Less accumulated depreciation and amortization	(13,953,000)	(13,353,000)
	12,234,000	11,642,000
Land [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment	2,863,000	2,628,000
Building [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment	15,833,000	15,768,000
Furniture Equipment And Lease hold Improvements [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment	$ 7,491,000	$ 6,599,000

Note 7 - Deposits (Details)

Note 7 - Deposits (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Disclosure Text Block [Abstract]
Deposit Liabilities Reclassified as Loans Receivable	$ 364,000	$ 269,000

Note 7 - Deposits (Details) - I

Note 7 - Deposits (Details) - Interest-bearing Deposits - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Interest-bearing Deposits [Abstract]
Interest-bearing demand deposits	$ 91,225,000	$ 82,144,000
Money market	48,848,000	42,499,000
Savings	125,896,000	106,257,000
Time, $250,000 or more	3,079,000	3,291,000
Other time	49,184,000	53,051,000
	$ 318,232,000	$ 287,242,000

Note 7 - Deposits (Details) - M

Note 7 - Deposits (Details) - Maturities of Time Deposits	Dec. 31, 2015USD ($)
Maturities of Time Deposits [Abstract]
2,016	$ 38,388,000
2,017	9,246,000
2,018	2,208,000
2,019	2,114,000
2,020	307,000
	$ 52,263,000

Note 8 - Securities Sold Unde66

Note 8 - Securities Sold Under Agreements to Repurchase (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Note 8 - Securities Sold Under Agreements to Repurchase (Details) [Line Items]
Securities Sold under Agreements to Repurchase	$ 7,671,000	$ 9,626,000
Securities Sold under Agreements to Repurchase, Term	2 years
US Government Agencies Debt Securities [Member]
Note 8 - Securities Sold Under Agreements to Repurchase (Details) [Line Items]
Assets Sold under Agreements to Repurchase, Carrying Amount	$ 13,171,000	$ 14,879,000

Note 8 - Securities Sold Unde67

Note 8 - Securities Sold Under Agreements to Repurchase (Details) - Securities Sold Under Agreements to Repurchase - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Securities Sold under Agreements to Repurchase [Abstract]
Average daily balance during the year	$ 6,529,000	$ 7,519,000
Average interest rate during the year	0.08%	0.09%
Maximum month-end balance during the year	$ 8,708,000	$ 11,466,000
Weighted average interest rate at year-end	0.08%	0.11%

Note 9 - Borrowing Arrangemen68

Note 9 - Borrowing Arrangements (Details) - USD ($)	Oct. 01, 2015	Oct. 24, 2013	Apr. 15, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jan. 30, 2009
Note 9 - Borrowing Arrangements (Details) [Line Items]
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available				$ 154,000,000
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged				231,000,000
Federal Home Loan Bank Stock				2,380,000	$ 2,380,000
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds				88,159,000
Additional Federal Home Loan Bank Stock to be Purcased				1,787,000
Advances from Federal Home Loan Banks				0	0
Proceeds from Notes Payable						$ 3,000,000
Notes Payable				$ 4,875,000	$ 1,000,000
Proceeds from Issuance of Subordinated Long-term Debt			$ 7,500,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)			300,000	300,000	300,000	300,000	237,712
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)			$ 5.25	$ 5.25	$ 5.25	$ 5.25
Warrants and Rights Outstanding				$ 318,000
Debt Instrument Discount Amortization Period				2 years
Plumas Bank [Member]
Note 9 - Borrowing Arrangements (Details) [Line Items]
Subsidiary Ownership Percentage		100.00%
Notes Payable to Banks [Member]
Note 9 - Borrowing Arrangements (Details) [Line Items]
Proceeds from Notes Payable		$ 3,000,000
Debt Instrument, Interest Rate, Stated Percentage		4.00%
Debt Instrument, Term		18 months
Debt Instrument, Collateral Shares (in Shares)		100
Debt Instrument, Face Amount	$ 2,500,000	$ 7,500,000
Notes Payable				$ 0	$ 1,000,000
Notes Payable to Banks [Member] | Prime Rate [Member]
Note 9 - Borrowing Arrangements (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Loans Payable [Member]
Note 9 - Borrowing Arrangements (Details) [Line Items]
Debt Instrument, Face Amount	$ 5,000,000
Debt Instrument, Periodic Payment, Principal	$ 125,000
Debt Instrument, Secured by Stock, Number of Shares (in Shares)	100
Long-term Debt				4,875,000
Loans Payable [Member] | Prime Rate [Member]
Note 9 - Borrowing Arrangements (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Note and Term Loan [Member]
Note 9 - Borrowing Arrangements (Details) [Line Items]
Interest Expense, Debt				155,000	111,000	$ 23,000
Subordinated Debt [Member]
Note 9 - Borrowing Arrangements (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			7.50%
Debt Instrument, Term			8 years
Interest Expense, Debt				219,000	$ 756,000	$ 541,000
Debt Instrument Disallowed Prepayment Period			2 years
Lender Bank One [Member]
Note 9 - Borrowing Arrangements (Details) [Line Items]
Unsecured Short Term Borrowing Agreement, Amount Available for Borrowing				20,000,000
Lender Bank Two [Member]
Note 9 - Borrowing Arrangements (Details) [Line Items]
Unsecured Short Term Borrowing Agreement, Amount Available for Borrowing				11,000,000
Lender Bank Three [Member]
Note 9 - Borrowing Arrangements (Details) [Line Items]
Unsecured Short Term Borrowing Agreement, Amount Available for Borrowing				$ 10,000,000

Note 10 - Junior Subordinated69

Note 10 - Junior Subordinated Deferrable Interest Debentures (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2005	Dec. 31, 2002
Note 10 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]
Capital	$ 61,839,000	$ 59,039,000
Debt Instrument, Maturity Date	Sep. 28, 2035
Interest Expense, Junior Subordinated Debentures	$ 306,000	303,000	$ 313,000
Plumas Statutory Trust I [Member]
Note 10 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]
Capital	$ 311,000
Trust Preferred Securities Issued, Number (in Shares)					6,000
Trust Preferred Securities Liquidation, Amount Per Preferred Security (in Dollars per share)					$ 1,000
Amount Invested in Subordinated Debentures by Trust				$ 6,186,000
Plumas Statutory Trust I [Member] | London Interbank Offered Rate (LIBOR) [Member]
Note 10 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.40%
Plumas Statutory Trust II [Member]
Note 10 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]
Capital		$ 163,000
Trust Preferred Securities Issued, Number (in Shares)				4,000
Trust Preferred Securities Liquidation, Amount Per Preferred Security (in Dollars per share)				$ 1,000
Proceeds from Issuance of Trust Preferred Securities				$ 4,000,000	$ 6,000,000
Amount Invested in Subordinated Debentures by Trust				$ 4,124,000
Debt Instrument, Period for Deferral of Distribution Payment	5 years
Plumas Statutory Trust II [Member] | London Interbank Offered Rate (LIBOR) [Member]
Note 10 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.48%
Subordinated Debt [Member] | Plumas Statutory Trust I [Member]
Note 10 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]
Debt Instrument, Maturity Date	Sep. 26, 2032
Debt Instrument, Interest Rate, Effective Percentage	4.00%
Debt Instrument, Period After Issuance for Start of Redemption	5 years
Subordinated Debt [Member] | Plumas Statutory Trust I [Member] | London Interbank Offered Rate (LIBOR) [Member]
Note 10 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.40%
Subordinated Debt [Member] | Plumas Statutory Trust II [Member]
Note 10 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	1.99%
Debt Instrument, Period After Issuance for Start of Redemption	5 years
Subordinated Debt [Member] | Plumas Statutory Trust II [Member] | London Interbank Offered Rate (LIBOR) [Member]
Note 10 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.48%

Note 11 - Commitments and Con70

Note 11 - Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense (in Dollars)	$ 233,000	$ 192,000	$ 154,000
Consumer Loan Commitments As Percentage Of Aggregate Commitments	12.00%
Commercial And Agricultural Loan Commitments As Percentage Of Aggregate Commitments	41.00%
Real Estate Loan Commitments As Percentage Of Aggregate Commitments	47.00%
Maximum Loan to Value Ratio	80.00%

Note 11 - Commitments and Con71

Note 11 - Commitments and Contingencies (Details) - Future Minimum Lease Payments	Dec. 31, 2015USD ($)
Future Minimum Lease Payments [Abstract]
2,016	$ 242,000
2,017	151,000
2,018	108,000
2,019	99,000
2,020	74,000
	$ 674,000

Note 11 - Commitments and Con72

Note 11 - Commitments and Contingencies (Details) - Financial Instruments Representing Off-balance-sheet Credit Risk - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Financial Instruments Representing Off-balance-sheet Credit Risk [Abstract]
Commitments to extend credit	$ 82,995,000	$ 89,735,000
Letters of credit	$ 265,000

Note 12 - Shareholders' Equit73

Note 12 - Shareholders' Equity (Details) - USD ($)	Oct. 25, 2013	Sep. 16, 2013	Jun. 27, 2013	May. 22, 2013	Apr. 18, 2013	Jan. 30, 2009	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	May. 31, 2013	Apr. 15, 2013
Note 12 - Shareholders' Equity (Details) [Line Items]
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval (in Dollars)							$ 5,100,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						237,712	300,000	300,000	300,000				300,000
Stock Issued During Period, Value, New Issues (in Dollars)						$ 11,949,000
Preferred Stock, Shares Outstanding							0	0
Payments for Repurchase of Preferred Stock and Preference Stock (in Dollars)									$ 11,384,000
Payments of Ordinary Dividends, Preferred Stock and Preference Stock (in Dollars)									$ 1,968,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount							53,000	238,000	172,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)							$ 5.25	$ 5.25	$ 5.25				$ 5.25
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value (in Dollars)							$ 49,000	$ 49,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value (in Dollars)							$ 240,000	$ 51,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							0	110,400	0
Allocated Share-based Compensation Expense (in Dollars)							$ 70,000	$ 81,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense (in Dollars)							7,000	6,000
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options (in Dollars)							88,000	34,000
Employee Service Share-based Compensation, Tax Benefit Realized from Exercise of Stock Options (in Dollars)							$ 13,000	$ 13,000
							4.50%
Tier One Risk Based Capital To Risk Weighted Assets Conservation Buffer							2.50%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets							6.00%	4.00%			4.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets							4.00%	4.00%
Asset Threshold Before Adopted Final Amendments to the Small Bank Holding Company Policy Statement (in Dollars)							$ 500,000,000
Asset Threshold To Qualify For The Policy Statement After Adopted Final Amendments to the Samll Bank Holding Company Policy Statment (in Dollars)							$ 1,000,000,000
Stock Option Plan 2001 [Member]
Note 12 - Shareholders' Equity (Details) [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance							192,893
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant							0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)							$ 0
Stock Option Plan 2013 [Member]
Note 12 - Shareholders' Equity (Details) [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance												500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant												396,800
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)							$ 124,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							0	110,400	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							2 years 109 days
Warrant [Member]
Note 12 - Shareholders' Equity (Details) [Line Items]
Stock Repurchased During Period, Value (in Dollars)				$ 234,500
Series A Preferred Stock [Member]
Note 12 - Shareholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues						11,949
Preferred Stock, Shares Outstanding					11,949					3,133
Stock Repurchased During Period, Shares	3,133	250	1,566		7,000
Stock Repurchase Discount Effect On Stock Face Value Percentage					7.00%
Preferred Shares Purchased From US Treasury					4,949
Preferred Stock, Redemption Price Per Share (in Dollars per share)		$ 985	$ 1,000
Payments for Repurchase of Preferred Stock and Preference Stock (in Dollars)	$ 3,101,670
Payments of Ordinary Dividends, Preferred Stock and Preference Stock (in Dollars)	$ 30,453
Percentage Of Discount On Preferred Stock Liquidation Value	1.00%
Employee Stock Option [Member] | Stock Option Plan 2013 [Member]
Note 12 - Shareholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							10 years

Note 12 - Shareholders' Equit74

Note 12 - Shareholders' Equity (Details) - Basic and Diluted Earnings Per Share - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Income:
Net income	$ 5,818,000	$ 4,738,000	$ 3,431,000
Discount on redemption of preferred shares			565,000
Dividends and accretion on preferred shares			(347,000)
Net income available to common shareholders	$ 5,818,000	$ 4,738,000	$ 3,649,000
Earnings Per Share:
Basic earnings per share (in Dollars per share)	$ 1.21	$ 0.99	$ 0.76
Diluted earnings per share (in Dollars per share)	$ 1.15	$ 0.95	$ 0.75
Weighted Average Number of Shares Outstanding:
Basic shares (in Shares)	4,817	4,793	4,780
Diluted shares (in Shares)	5,058	4,977	4,883

Note 12 - Shareholders' Equit75

Note 12 - Shareholders' Equity (Details) - Stock Option Activity - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 12 - Shareholders' Equity (Details) - Stock Option Activity [Line Items]
Options granted	0	110,400	0
Stock Option Plan 2001 [Member]
Note 12 - Shareholders' Equity (Details) - Stock Option Activity [Line Items]
Options outstanding	306,393	365,059	419,806
Options outstanding, weighted average exercise price	$ 7.95	$ 8.53	$ 8.67
Options outstanding	192,893	306,393	365,059
Options outstanding, weighted average exercise price	$ 5.75	$ 7.95	$ 8.53
Options outstanding, weighted average remaining contractual term	2 years 146 days
Options outstanding, intrinsic value	$ 802,000
Options exercisable	192,893
Options exercisable, weighted average exercise price	$ 5.75
Options exercisable, weighted average remaining contractual term	2 years 146 days
Options exercisable, intrinsic value	$ 802,000
Options cancelled	(74,600)	(47,266)	(43,347)
Options cancelled, weighted average exercise price	$ 16.26	$ 13.64	$ 11.34
Options exercised	(38,900)	(11,400)	(11,400)
Options exercised, weighted average exercise price	$ 2.95	$ 2.95	$ 2.95
Stock Option Plan 2013 [Member]
Note 12 - Shareholders' Equity (Details) - Stock Option Activity [Line Items]
Options outstanding	110,400
Options outstanding, weighted average exercise price	$ 6.32
Options outstanding	102,400	110,400
Options outstanding, weighted average exercise price	$ 6.32	$ 6.32
Options outstanding, weighted average remaining contractual term	6 years 109 days
Options outstanding, intrinsic value	$ 242,000
Options exercisable	26,800
Options exercisable, weighted average exercise price	$ 6.32
Options exercisable, weighted average remaining contractual term	6 years 109 days
Options exercisable, intrinsic value	$ 63,000
Expected to vest	65,507
Expected to vest, weighted average exercise price	$ 6.32
Expected to vest, weighted average remaining contractual term	6 years 109 days
Expected to vest, intrinsic value	$ 155,000
Options cancelled	(7,200)
Options cancelled, weighted average exercise price	$ 6.32
Options exercised	(800)
Options exercised, weighted average exercise price	$ 6.32
Options granted	0	110,400	0
Options granted		$ 6.32

Note 12 - Shareholders' Equit76

Note 12 - Shareholders' Equity (Details) - Regulatory Capital - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2013
Regulatory Capital [Abstract]
Common Equity Tier 1 Ratio, Actual ratio	12.70%
Common Equity Tier 1 Ratio, For Capital Adequacy Purposes Ratio	4.50%
Common Equity Tier 1 Ratio, Actual Amount	$ 56,300
Common Equity Tier 1 Ratio, For Capital Adequacy Purposes Amount	19,908
Common Equity Tier 1 Ratio, To be Well-Capitalized Under Prompt Corrective Provisions Amount	$ 28,756
Common Equity Tier 1 Ratio, To be Well-Capitalized Under Prompt Corrective Provisions Ratio	6.50%
Tier 1 Leverage Ratio, Actual ratio	9.40%	9.80%
Tier 1 Leverage Ratio, For Capital Adequacy Purposes Ratio	4.00%	4.00%
Tier 1 Leverage Ratio, Actual Amount	$ 56,300	$ 53,925
Tier 1 Leverage Ratio, For Capital Adequacy Purposes Amount	23,999	22,144
Tier 1 Leverage Ratio, To be Well-Capitalized Under Prompt Corrective Provisions Amount	$ 29,999	$ 27,643
Tier 1 Leverage Ratio, To be Well-Capitalized Under Prompt Corrective Provisions Ratio	5.00%	5.00%
Tier 1 Risk-Based Capital Ratio, Actual ratio	12.70%	13.20%
Tier 1 Risk-Based Capital Ratio, For Capital Adequacy Purposes Ratio	6.00%	4.00%	4.00%
Tier 1 Risk-Based Capital Ratio, Actual Amount	$ 56,300	$ 53,925
Tier 1 Risk-Based Capital Ratio, For Capital Adequacy Purposes Amount	26,544	16,344
Tier 1 Risk-Based Capital Ratio, To be Well-Capitalized Under Prompt Corrective Provisions Amount	$ 35,392	$ 24,517
Tier 1 Risk-Based Capital Ratio, To be Well-Capitalized Under Prompt Corrective Provisions Ratio	8.00%	6.00%
Total Risk-Based Capital Ratio, Actual ratio	14.00%	14.40%
Total Risk-Based Capital Ratio, For Capital Adequacy Purposes Ratio	8.00%	8.00%
Total Risk-Based Capital Ratio, Actual Amount	$ 61,839	$ 59,039
Total Risk-Based Capital Ratio, For Capital Adequacy Purposes Amount	35,392	32,689
Total Risk-Based Capital Ratio, To be Well-Capitalized Under Prompt Corrective Provisions Amount	$ 44,240	$ 40,860
Total Risk-Based Capital Ratio, To be Well-Capitalized Under Prompt Corrective Provisions Ratio	10.00%	10.00%

Note 13 - Other Expenses (Detai

Note 13 - Other Expenses (Details) - Other Expenses - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Other Expenses [Abstract]
Outside service fees	$ 2,003,000	$ 2,042,000	$ 1,855,000
Professional fees	707,000	583,000	831,000
Telephone and data communications	376,000	351,000	287,000
Deposit insurance	362,000	387,000	435,000
Business development	332,000	279,000	291,000
Advertising and promotion	305,000	282,000	281,000
Director compensation and retirement	300,000	298,000	232,000
Armored car and courier	234,000	224,000	228,000
Loan collection expenses	200,000	182,000	212,000
OREO expenses	182,000	362,000	310,000
Stationery and supplies	105,000	122,000	113,000
Provision from change in OREO valuation	79,000	240,000	486,000
Postage	41,000	45,000	51,000
Gain on sale of other real estate	(198,000)	(101,000)	(171,000)
Other operating expenses	404,000	173,000	526,000
	$ 5,432,000	$ 5,469,000	$ 5,967,000

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Note 14 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Gross	$ 4,603,000	$ 4,023,000
Deferred Tax Liabilities, Gross	1,680,000	1,626,000
Deferred Tax Assets, Net	2,923,000	2,397,000
Deferred Tax Assets, Valuation Allowance	0	$ 0
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit	0
State and Local Jurisdiction [Member]
Note 14 - Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	$ 62,000

Note 14 - Income Taxes (Detai79

Note 14 - Income Taxes (Details) - Provision for Income Taxes - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Provision for Income Taxes [Abstract]
Current, federal	$ 3,625,000	$ 1,863,000	$ 60,000
Current, state	631,000	58,000	22,000
Current, total	4,256,000	1,921,000	82,000
Deferred, federal	(848,000)	401,000	1,578,000
Deferred, state	309,000	764,000	507,000
Deferred, total	(539,000)	1,165,000	2,085,000
Provision for income taxes, federal	2,777,000	2,264,000	1,638,000
Provision for income taxes, state	940,000	822,000	529,000
Provision for income taxes, total	$ 3,717,000	$ 3,086,000	$ 2,167,000

Note 14 - Income Taxes (Detai80

Note 14 - Income Taxes (Details) - Deferred Tax Assets & Liabilities - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Allowance for loan losses	$ 903,000	$ 181,000
Deferred compensation	1,774,000	1,773,000
OREO valuation allowance	556,000	944,000
Premises and equipment	619,000	475,000
Net operating loss carryovers	4,000	236,000
Unrealized loss on available-for-sale investment securities	30,000	42,000
Other	717,000	372,000
Total deferred tax assets	4,603,000	4,023,000
Deferred tax liabilities:
Deferred loan costs	(1,436,000)	(1,397,000)
Other	(244,000)	(229,000)
Total deferred tax liabilities	(1,680,000)	(1,626,000)
Net deferred tax assets	$ 2,923,000	$ 2,397,000

Note 14 - Income Taxes (Detai81

Note 14 - Income Taxes (Details) - Income Tax Rate Reconciliation	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Rate Reconciliation [Abstract]
Federal income tax, at statutory rate	34.00%	34.00%	34.00%
State franchise tax, net of Federal tax effect	6.90%	6.90%	6.00%
Interest on obligations of states and political subdivisions	(1.30%)	(0.70%)	(0.10%)
Net increase in cash surrender value of bank owned life insurance	(1.20%)	(1.50%)	(2.10%)
Other	0.60%	0.70%	0.90%
Effective tax rate	39.00%	39.40%	38.70%

Note 15 - Related Party Trans82

Note 15 - Related Party Transactions (Details) - Related Party Borrowers	12 Months Ended
	Dec. 31, 2015USD ($)
Related Party Borrowers [Abstract]
Balance, January 1, 2015	$ 1,749,000
Balance, December 31, 2015	3,249,000
Undisbursed commitments to related parties, December 31, 2015	1,518,000
Disbursements	2,673,000
Amounts repaid	$ (1,173,000)

Note 16 - Employee Benefit Pl83

Note 16 - Employee Benefit Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 16 - Employee Benefit Plans (Details) [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	25.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	2.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 111,000	$ 0	$ 0
Defined Contribution Plan, Cost Recognized	258,000	289,000	286,000
Employee-related Liabilities	3,973,000	4,007,000
Bank Owned Life Insurance	12,187,000	11,845,000
Bank Owned Life Insurance Income	$ 342,000	$ 341,000	$ 344,000
Director [Member]
Note 16 - Employee Benefit Plans (Details) [Line Items]
Defined Contribution Plan, Number of Employees Covered	7
Former Executives Officer [Member]
Note 16 - Employee Benefit Plans (Details) [Line Items]
Defined Contribution Plan, Number of Employees Covered	5
Former Director [Member]
Note 16 - Employee Benefit Plans (Details) [Line Items]
Defined Contribution Plan, Number of Employees Covered	4
Minimum [Member]
Note 16 - Employee Benefit Plans (Details) [Line Items]
Defined Contribution Plan, Salary Continuation Period	12 years
Maximum [Member]
Note 16 - Employee Benefit Plans (Details) [Line Items]
Defined Contribution Plan, Salary Continuation Period	15 years

Note 17 - Parent Only Condens84

Note 17 - Parent Only Condensed Financial Statements (Details) - Condensed Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
ASSETS
Cash and cash equivalents	$ 68,195,000	$ 45,574,000	$ 49,917,000	$ 44,675,000
Total assets	599,286,000	538,862,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Other liabilities	6,658,000	6,084,000
Note payable	4,875,000	1,000,000
Subordinated debenture		7,454,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Total liabilities	556,790,000	502,365,000
Shareholders' equity:
Common stock	6,475,000	6,312,000
Retained earnings	36,063,000	30,245,000
Accumulated other comprehensive loss	(42,000)	(60,000)
Total shareholders' equity	42,496,000	36,497,000	30,593,000	41,850,000
Total liabilities and shareholders' equity	599,286,000	538,862,000
Parent Company [Member]
ASSETS
Cash and cash equivalents	849,000	628,000	$ 598,000	$ 477,000
Investment in bank subsidiary	56,295,000	53,865,000
Other assets	552,000	790,000
Total assets	57,696,000	55,283,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Other liabilities	15,000	22,000
Note payable	4,875,000	1,000,000
Subordinated debenture		7,454,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Total liabilities	15,200,000	18,786,000
Shareholders' equity:
Common stock	6,475,000	6,312,000
Retained earnings	36,063,000	30,245,000
Accumulated other comprehensive loss	(42,000)	(60,000)
Total shareholders' equity	42,496,000	36,497,000
Total liabilities and shareholders' equity	$ 57,696,000	$ 55,283,000

Note 17 - Parent Only Condens85

Note 17 - Parent Only Condensed Financial Statements (Details) - Condensed Statements of Income and Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Expenses:
Interest on note payable	$ 155,000	$ 111,000	$ 23,000
Interest on subordinated debenture	219,000	756,000	541,000
Interest on junior subordinated deferrable interest debentures	306,000	303,000	313,000
Other expenses	6,000	7,000	57,000
Total expenses	1,204,000	1,693,000	1,534,000
Income before equity in undistributed income of subsidiary	9,535,000	7,824,000	5,598,000
Income tax benefit	3,717,000	3,086,000	2,167,000
Net income	5,818,000	4,738,000	3,431,000
Total comprehensive income	5,836,000	5,841,000	1,939,000
Parent Company [Member]
Income:
Dividends declared by bank subsidiary	4,000,000	2,500,000	4,500,000
Earnings from investment in Plumas
Statutory Trusts I and II	9,000	9,000	9,000
Total income	4,009,000	2,509,000	4,509,000
Expenses:
Interest on note payable	155,000	111,000	23,000
Interest on subordinated debenture	219,000	756,000	541,000
Interest on junior subordinated deferrable interest debentures	306,000	303,000	313,000
Other expenses	206,000	211,000	309,000
Total expenses	886,000	1,381,000	1,186,000
Income before equity in undistributed income of subsidiary	3,123,000	1,128,000	3,323,000
Equity in undistributed income (loss) of subsidiary	2,353,000	3,111,000	(330,000)
Income before income taxes	5,476,000	4,239,000	2,993,000
Income tax benefit	342,000	499,000	438,000
Net income	5,818,000	4,738,000	3,431,000
Total comprehensive income	$ 5,836,000	$ 5,841,000	$ 1,939,000

Note 17 - Parent Only Condens86

Note 17 - Parent Only Condensed Financial Statements (Details) - Condensed Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$ 5,818,000	$ 4,738,000	$ 3,431,000
Adjustments to reconcile net income to net cash provided by operating activities:
Stock-based compensation expense	70,000	81,000	38,000
Decrease in other assets	(1,294,000)	(620,000)	613,000
Cash flows from financing activities:
Issuance of subordinated debt, net of discount			7,182,000
Redemption of subordinated debt	(7,500,000)
Issuance of common stock warrant			318,000
Issuance of note payable			3,000,000
Increase in note payable	4,000,000
Payment on note payable	(125,000)	(2,000,000)
Repurchase of common stock warrant			(234,000)
Redemption of preferred stock			(11,384,000)
Proceeds from exercise of stock options	88,000	34,000	34,000
Payment of cash dividends on preferred stock			(1,968,000)
Increase in cash and cash equivalents	22,621,000	(4,343,000)	5,242,000
Cash and cash equivalents at beginning of year	45,574,000	49,917,000	44,675,000
Cash and cash equivalents at end of year	68,195,000	45,574,000	49,917,000
Parent Company [Member]
Cash flows from operating activities:
Net income	5,818,000	4,738,000	3,431,000
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed (income) loss of subsidiary	(2,353,000)	(3,111,000)	330,000
Amortization of discount on debentures	45,000	159,000	113,000
Stock-based compensation expense	17,000	14,000	4,000
Decrease in other assets	238,000	207,000	285,000
Decrease in other liabilities	(7,000)	(11,000)	(990,000)
Net cash provided by operating activities	3,758,000	1,996,000	3,173,000
Cash flows from financing activities:
Issuance of subordinated debt, net of discount			7,182,000
Redemption of subordinated debt	(7,500,000)
Issuance of common stock warrant			318,000
Issuance of note payable			3,000,000
Increase in note payable	4,000,000
Payment on note payable	(125,000)	(2,000,000)
Repurchase of common stock warrant			(234,000)
Redemption of preferred stock			(11,384,000)
Proceeds from exercise of stock options	88,000	34,000	34,000
Payment of cash dividends on preferred stock			(1,968,000)
Net cash used in financing activities	(3,537,000)	(1,966,000)	(3,052,000)
Increase in cash and cash equivalents	221,000	30,000	121,000
Cash and cash equivalents at beginning of year	628,000	598,000	477,000
Cash and cash equivalents at end of year	$ 849,000	$ 628,000	$ 598,000